2009 (4) TMI 414 - HC - Customs

High Court affirms Customs Act conviction based on foreign currency recovery, dismisses appeal and revision.

KARNAIL SINGH Versus ASSISTANT COMMISSIONER OF CUS., AMRITSAR

The High Court upheld the conviction under Section 135 of the Customs Act, 1962, based on substantial evidence, including the recovery of a significant ... Prosecution- smuggling of foreign currency- Foreign currency value mire than Rs. 10 lakh found in scooter of petitioner. Impugned currency seized under thumb mark of petitioner on relevant document. Held that- record not indicating that petitioner falsely implicated by prosecution witnesses due to enmity or extraneous considerations. Amount of foreign currency recovered huge. Conviction of petitioner by trial court and session court after going through evidence. Impugned order upheld. Issues:Conviction under Section 135 of the Customs Act, 1962; Appeal against conviction and sentence; Revision petition challenging the appellate court's decision.Analysis:Issue 1: Conviction under Section 135 of the Customs Act, 1962The petitioner was convicted under Section 135 of the Customs Act, 1962, for possession of foreign currency without justification. The prosecution's case detailed the recovery of foreign currency amounting to Rs. 10,66,975/- from the petitioner's scooter during a search conducted by customs officials. The recovery was witnessed by independent individuals, and the petitioner failed to provide evidence to justify possession or transportation of the currency. Additionally, the petitioner made voluntary statements admitting to receiving the currency from another individual for delivery. The prosecution followed due process, including obtaining the required sanction for prosecution under Section 137(1) of the Act. The courts found the evidence compelling and upheld the conviction.Issue 2: Appeal against Conviction and SentenceThe petitioner appealed the conviction and sentence, which was affirmed by the Additional Sessions Judge, Amritsar. The appellate court reviewed the facts of the case, including the recovery of foreign currency from the petitioner's scooter, voluntary statements made by the petitioner, and witness testimonies. The appellate court found no reason to overturn the lower court's decision, considering the substantial amount of foreign currency recovered and the lack of evidence supporting the petitioner's possession of the currency. The appeal was dismissed, leading to the filing of a revision petition.Issue 3: Revision Petition Challenging the Appellate Court's DecisionThe revision petition challenged the decisions of the lower courts, arguing for a review of the evidence and the application of the law. However, after a thorough review of the case record and arguments presented by both parties, the High Court found no grounds for interference. The court noted that both lower courts had correctly analyzed the evidence and applied the relevant provisions of the Customs Act, leading to the conviction of the petitioner under Section 135. Consequently, the revision petition was dismissed, affirming the conviction and sentence imposed on the petitioner.In conclusion, the High Court upheld the conviction under Section 135 of the Customs Act, 1962, based on the substantial evidence presented by the prosecution, including the recovery of a significant amount of foreign currency from the petitioner. The court found no reason to overturn the decisions of the lower courts, ultimately dismissing the revision petition and affirming the petitioner's conviction and sentence.