2017 (8) TMI 257

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.... 18% per annum from the date of seizure i.e. 27.08.1987. 3. The above mentioned materials were seized from the petitioner on the allegation that they were smuggled. Based on the same, prosecution was launched against the petitioner before the Additional Chief Metropolitan Magistrate Court, Egmore, Chennai, in E.O.C.C.No.490/89 under Section 135 of the Customs Act. The case ended in acquittal by judgment dated 17.05.1993, wherein the Court, after acquitting the petitioner of the charge, directed the respondent to handover the seized materials or pay the sale proceeds of the same. The respondent preferred a revision as against the said order in Crl.R.C.No.554 of 1993 contending that while passing the order of acquittal, the trial Court direc....

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....the accused cannot be directed to be returned to him, since the same had been confiscated as per the proceedings under the Customs Act. 7. This contention, in my view, lacks substance, inasmuch as the properties seized in this case are the subject matter of the offence in respect of which the accused was facing trial. 8. Once it is found by the trial Court after full fledged trial that the respondent/accused would be entitled to the legal possession of the properties in question, the accused would be entitled for the return of the same, particularly, when the trial Court held that the prosecution failed to establish its case, whereas the accused proved his defence plea through acceptable materials. 9. Even though during the course of tri....