TaxTMI 
TaxTMI 
2010 (4) TMI 695
X X X X Extracts X X X X
X X X X Extracts X X X X
....)(b)(1) of the Customs Act, 1962 and Sec. 85(1)(A) of the Gold Control Act, 1968. 2. Brief facts of the case are : That the complainant is the Asst. Collector of Customs (Preventive) and the Directorate of Revenue Intelligence, Mangalore. On receipt of credible information that contraband gold is concealed in Room No. 201 of Hotel Rivera,Mission street, Mangalore, conducted a search of the said premises on1-12-88in the presence of the witnesses. It is the case of the prosecution that respondents 1 to 3 were found in the said room No. 201. During the course of search, an old Samsonite pouch and some bundles of currency were found in the drawer of the said room. On opening the said pouch, it found contained five palates of gold of foreign o....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., during the relevant period. In his evidence, he has stated that on1-12-88at about1.30 p.m., he proceeded to Hotel Rivera in Mangalore along with his colleagues and independent witnesses. He had credible information that contraband gold is concealed in room No. 201 of the said hotel. One K.S. Bhat, was Asst. Director of D.R.I. at that time. After obtaining search warrant from Asst. Director of DRI, he reached the hotel at about2.30 p.m., and knocked the door of room No. 201 and A-1 opened the door. After showing search warrant to him, the room was searched and at the time of searching the room, currency notes of Rs. 34,800/- and five gold biscuits were noticed inside the bag. On questioning A-1, he revealed that he is the permanent residen....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 7. PW-3 P. Vijayan is Intelligence Officer, DRI, Mangalore. He states that he has translated Ex. P-1 from English to Malayalam to the accused persons since the accused were not knowing English language. 8. PW-4 is one Abdul Kunji who has turned hostile to the prosecution case and has not supported the prosecution in material aspects. 9. The statement of the accused/respondents was recorded and accused No. 1 has stated in answer to question No. 7 in 313 Cr.P.C. statement that his statement was taken by the customs people by threatening and by beating him and they have seized his own money at that time by force. 10. In this background, Sri Neeralagi, learned counsel for the appellant submits that as per Sec. 108 of the Cu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Advani etc. v. State ofMaharashtra; (4) AIR 1972 S.C. 1224 = 2004 (177) E.L.T. 13 (S.C.) - Harbansingh Sardar Lenasingh v. the State ofMaharashtra 12. On a careful examination of Ex. P-6 which speaks to the certificate issued by the MINT, I am of the opinion that the said certificate does not bear any seal of the office from which it is supposed to be originated nor it contain any information of the office where the said certificate was issued. It is further noticed that the said certificate is a stencil cut form where certain information is filled up in hand and neither the person who filled the form in hand nor the person who has signed it has been examined before the court. It also does not bear any detail....