2019 (3) TMI 201
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....h Court of Delhi in Dr. V.J.A. Flynn vs. S.S. Chauhan & Another. The High Court by the impugned order has come to endorse the said view. 2. We have heard Mr. Aman Lekhi, learned Additional Solicitor General appearing for the appellant and also learned counsel appearing on behalf of the respondent. 3. It must be noted that the Special Leave Petition out of which this appeal arise was ordered to be tagged with SLP(Crl.) No. 1525 of 1996. The said Special Leave Petition was filed against the judgment of learned Single Judge of High Court of Delhi which has been relied upon by the Court's below for discharging the accused. As it turns out, the said Special Leave Petition has been closed by order dated 09.05.2016 by reason of the death of the respondent in the said case. The learned Additional Solicitor General would contend that there is a clear error in the reasoning of the Court by which it has concluded that prosecution is not maintainable under Sections 132 and 135 of the Customs Act, 1962. The error stems from a misapprehension both of the scheme of the Act and also the principles of law which govern the situation. 4. The scheme of the Antiquities and Art Treasures Act, 1972. ....
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....he may be liable under the provisions of the Customs Act, 1962 (52 of 1962) as applied by section 4, be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years and with fine. (2) if any person contravenes the provisions of section 5 or section 12 or sub-section (2) or sub-section (3) of section 13 or section 14 or section 17, he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both and the antiquity in respect of which the offence has been committed shall be liable to confiscation. (3) If any person prevents any licensing officer from inspecting any record, photograph or register maintained under section 10 or prevents any officer authorized by the Central Government under sub-section (1) of section 23 from entering into or searching any place under that sub- section, he shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both." 8. Section 26 is a companion section of Section 25 and must necessarily be addressed. It reads as follows:- "26. Cognizance of offences. - (1) No prosecution for an offence under sub-Sectio....
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....nal Procedure. In this regard, he drew our attention to the following cases: (i) 1988 (3) SCC 467 (ii) 1983 (3) SCC 529 (iii) 2012 (7) SCC 621 11. The next argument based on Section 25 is that a perusal of the heading of the section reveals that it relates to penalty. The reason which has found favour with the High Court both in the judgment which was relied upon and the impugned one is that under Section 25 of the Act after the amendment, [Actually, the High Court was having in mind, the provisions of Section 4 of the Antiquities (Export Control) Act, 1947 (hereinafter referred to as "the 1947 Act")], what is permissible under the Customs Act, 1962, is only the confiscation proceedings and penalty proceedings. Penalty proceedings have been understood as exaction of a monetary component. The learned Additional Solicitor General takes exception to the reasoning. In other words, it is his contention that even proceeding on to basis of the interpretation placed by the High Court that after the amendment, under Section 25 what is permitted under the Customs Act, is only confiscation and imposition of penalty, the imposition of penalty is not to bear a narrow connotation as was c....
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....eeding" and to apply the ejusdem generis rule as the preceding phrase 'a claim of set- off', did not constitute a genus or category. In that case, Hidayatullah, J., in explaining the principle that the rule cannot be applied unless there be "a genus constituted or a category disclosed", gave the following illustration: "In the expression `books, pamphlets, newspapers and other documents', private letters may not be held included if `other documents' be interpreted ejusdem generis with what goes before. But in a provision which reads `newspapers or other documents, likely to convey secrets to the enemy', the words `other documents' would include document of any kind and would not take their colour from newspaper." 16. Still further we may profitably advert to the statement of law made by this Court in paragraph 12. The same reads as under: "12. The rule of ejusdem generis has to be applied with care and caution. It is not an inviolable rule of law, but it is only permissible inference in the absence of an indication to the contrary, and where context and the object and mischief of the enactment do not require restricted meaning to be attached to words of general import, it be....
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....contains provisions which were irreconcilable being inconsistent with the Antiquities Act. Equally, it also expressly provided for the situation that any confiscation, notwithstanding Section 125 of the Customs Act thereof, shall be made in regard to antiquities and art treasure unless on an application made to the Central Government, it otherwise directs. Section 125 of the Customs Act is a provision which enables the officer adjudging the confiscation proceedings to give an option to pay a fine in lieu of confiscation. The obvious intention of the legislature is to provide that once an order for confiscation is passed under the Customs Act in respect of antiquities or art treasure the powers ordinarily available under Section 125 of the Customs Act will not be available. 18. Still further the legislative light is shone by the words used in Section 25 of the Act. The legislature has provided for penalty for contravention of Section 3 of the Act with the rider that a prosecution under Section 3 of the Act would not deprive the competent authority under the Customs Act to exercise its power of confiscation or imposition of penalty. The question as to what is meant by the word 'pena....
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....antiquarian exploration and research attracted attention and the necessity of taking steps for the protection of monuments and relics of antiquity was impressed upon the Government of India. It was then apparent that legislation was required to enable the Government to discharge their responsibilities in the matter and a Bill was drafted on the lines of the existing Acts of Parliament modified so as to embody certain provisions which have found a place in recent legislation regarding the antiquities of Greece and Italy. This draft was circulated for the opinions of local Governments and their replies submitted showed that the proposals incorporated in it met with almost unanimous approval, the criticism received being directed, for the most part, against matters of detail. The draft has since been revised, the provisions of the Draft Bill prepared by the Government of Bengal have been embodied so far as they were found suitable and the present Bill is the result. 3. The first portion of the Bill deals with protection of "Ancient monuments" an expression which has been defined in clause 2 (now section 2). The measure will apply only to such of these as are from time to time expres....
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....ogical, artistic or historical merits shall not be taken into account. The object of the Government as purchaser being to preserve at the public expense and for the public benefit an ancient monument with all its associations, it is considered that the value of those associations should not be paid for. [Note:- As the 4th proviso of clause 11 was the subject of unfavourable comment, it was omitted by the Select Committee.] 4. The second portion of the Bill deals with movable objects of historical or artistic interest and these may be divided into two classes: the first consists of ornaments, enamels, silver and copper vessels, Persian and Arabian Manuscripts, and curios general. These are for the most part portable and consequently difficult to trade; they are as a rule artistic; are of historic interest and it would be impracticable even were it desirable to prevent a dealer from selling and a traveller from buying them. The sculptural carvings, images, bas-reliefs inscriptions and the like form a distinct class by themselves, in that their value depends upon their local connection. Such antiquities may as in the case of those of Swat, be found outside India or in Native State....
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....ins thereof, and includes- (a) the site of an ancient monument; (b) such portion of land adjoining the site of an ancient monument as may required for fencing or covering in or otherwise preserving such monument; and (c) the means of access to and convenient inspection of an ancient monument; (2) "antiquities" include any moveable objects which[the Central Government], by reason of their historical or archaeological associations, may think it necessary to protect against injury, removal or dispersion; (3)"Commissioner" includes any officer authorized by the [Central Government] to perform the duties of a Commissioner under this Act; (4)"maintain" and "maintenance" include the fencing, covering in, repairing, restoring and cleansing of a protected monument, and the doing of any act which may be necessary for the purpose of maintain a protected monument or of securing convenient access thereto; (5) "land" includes a revenue-free estate, a revenue-paying estate, and a permanent transferable tenure, whether such an estate or tenure by subject to incumbrances or not; and (6) "owner" includes a joint owner invested with power of management on behalf of himself and other j....
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....ments would be advised to enact a similar law in respect of ancient monument etc., falling under Entry 12 in the State List. In this manner, the Central and State fields will be clearly demarcated and the existing confusion and overlapping of jurisdiction arising from the Act of 1904 will be eliminated." 28. Section 2(b) defines antiquity in similar terms as antiquity has been defined under the Antiquities Act. The two differences are as follows: The word "painting" is also included in the Act in question before us, whereas the word "painting" was not included specifically in the first part of the definition. Besides the same the definition did not contain the words in Clause 2 which deals with manuscript, record or other documents as it is contained in the present enactment. The words "art treasure" was not included in the enactment. The Act deals with monuments, protected areas, prohibited and regulated areas. It has created a National Monuments Authority (w.e.f. 29.3.2010) vide Section 20F. There are specific provisions dealing with antiquity contained in Sections 25 and 26 of the Act, which read as follows : "25. Power of Central Government to control moving of antiquities.....
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.... sub-section (1) of section 25 shall be punishable with [imprisonment which may extend to two years or with fine which may extend to one lakh rupees or with both] and the Court convicting a person of any such contravention may by order direct such person to restore the antiquity to the place from which it was moved." (Emphasis supplied) 30. Section 39 is a repealing provision and it reads thus: "39. Repeals and saving.- (1) The Ancient and Historical Monuments and Archaeological Sites and Remains (Declaration of National Importance) Act, 1951 (71 of 1951), and section 126 of the States Reorganisation Act, 1956 (37 of 1956), are hereby repealed. (2) The Ancient Monuments Preservation Act, 1904 (7 of 1904), shall cease to have effect in relation to ancient and historical monuments and archaeological sites and remains declared by or under this Act to be of national importance, except as respects things done or omitted to be done before the commencement of this Act." 31. Now the time is ripe to look at the Constitution in order to find out the division of legislative field in regard to the subject. 32. Entry 67 of the Union List reads as follows: "Entry 67, Union List-Ancien....
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.... or from any other cause whatever'; the words `by reason of such change' in the context referred to any and every act done to the insured property whereby the risk of fire was increased; the Privy Council in these circumstances refused to construe the words `or from any other cause whatever' by the rule of ejusdem generis. Lord Watson said: "In the present case, there appears no room for its application. The antecedent clause does not contain a mere specification of particulars but the description of a complete genus..." 37. But the aforesaid principle may not have application as after enumerating enactments which we have already held constituted one genus there is nothing to indicate that the categories of genus are exhausted. Rather these two enactments which are specifically embodied in Section 30 are followed by general words which allow the application of the principle of ejusdem generis. This is for the reason that the words "any other law for the time being in force" are employed. A wide interpretation or narrow interpretation can be placed on the words 'any other law'. In particular, the use of the word "any" preceding the words "other law" interpreted literally may allow ....
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..... The intention behind Section 30 was as noted is to provide for any other law which deal with antiquity to continue to have force and declare its enforceability even after passing of the Antiquity Act. In that view of the matter we are of the view that the words 'any other law for the time being in force' must be construed as ejusdem generis. 39. More importantly, a wider import may be negatived by other evidence available in the Act itself. 40. Section 4 of the Antiquities Act, it must be remembered, has already provided for the applicability of the Customs Act in the manner which we have already explained. In other words, the Customs Act is applicable subject to two qualifications. Firstly, it will apply except where the provisions of the Customs Act are inconsistent with the provisions of the Antiquities Act. In other words, if there are provisions in the Antiquity Act, which are inconsistent with the Customs Act, the provisions of the Antiquity Act will prevail over the Customs Act. 41. The Second limitation on the applicability of the Customs Act is as regards the specific provisions contained in Section 125 and an option ordinarily made available under Section 125 is not ....
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.... to a few decisions about the maintainability of more than one prosecution. 43. In Shiv Dutt Rai Fateh Chand & Ors. Vs. Union of India & Anr., 1983 (3) SCC 529, the matter arose under the Central Sales Tax Act, 1956. We think it appropriate to advert to paragraphs 25 and 26 which read as follows: 25. The contention of the petitioners is that any act or omission which is considered to be a default under the Act for which penalty is leviable is an offence, that such act or omission was not an offence and no penalty was payable under the law in force at the time when it was committed and hence they cannot be punished by the levy of penalty under a law which is given retrospective effect. They principally rely on Article 20 (1) in support of their case. Article 20 (1) is modelled on the basis of section 9 (3) of Article 1 of the Constitution of the United States of America which reads: "No bill of attainder or ex post facto law shall be passed." This clause has been understood in the United States of America as being applicable only to legislation concerning crimes. (See Calder v. Bull 3 Dall 386 : IL Ed. 648(1798)). The expression 'offence' is not defined in the Constitutio....
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....before a court of law or a judicial tribunal and the prosecution in this context would mean an initiation or starting of proceedings of a criminal nature before a court of law or a judicial tribunal in accordance with the procedure prescribed in the statute which creates the offence and regulates the procedure." 44. In V.K. Agarwal, Assistant Collector of customs v. Vasantraj Bhagwanji Bhatia And Others 1988 (3) SCC 467, the Court was faced with an acquittal of the accused person under Section 111 and 135 of the Customs Act and yet he was sought to be prosecuted under Section 85 of the Gold (Control) Act, 1968. The Court inter alia held as follows: 8. We have also concluded that a separate charge could have been framed in respect of the distinct offence under Gold Control Act Under the circumstances the plea raised by the defence cannot succeed. The two conclusions reached by us brings the matter squarely within the parametres of the law settled by this Court decades ago in S. L. Apte's case 1961 (3) SCR 107. In that case the element of 'dishonesty' was required to be established under section 409 of Indian Penal Code whereas it was not required to be established und....
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....re distinct, there is no question of the rule as to double jeopardy being applicable. This Court has observed thus: (SCC pp. 293 & 295, paras 26 & 29) "26. What is the meaning of the expression used in Article 20(2) "for the same offence"? What is prohibited under Article 20(2) is, that the second prosecution and conviction must be for the same offence. If the offences are distinct, there is no question of the rule as to double jeopardy being applicable. 29. It is thus clear that the same facts may rise to different prosecutions and punishment and in such an event the protection afforded by Article 20(2) is not available. It is settled law that a person can be prosecuted and punished more than once even on substantially same facts provided the ingredients of both the offences are totally different and they did not form the same offence." 46. In State (NCT of Delhi) V. Sanjay 2014 (9) SCC 772, a criminal prosecution was launched under the Indian Penal Code and/or Mines and Minerals (Development & Regulation) Act 1957 (hereinafter called 'MMDR Act') for mining from river beds without valid licence and permits under the latter Act. There was no complaint from the authorised off....
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....stablishment of any industry; (j) the prevention of serious injury to domestic production of goods of any description; (k) the protection of human, animal or plant life or health; (l) the protection of national treasures of artistic, historic or archaeological value; (m) the conservation of exhaustible natural resources; (n) the protection of patents, trade marks and copyrights; (o) the prevention of deceptive practices; (p) the carrying on of foreign trade in any goods by the State, or by a Corporation owned or controlled by the State to the exclusion, complete or partial, or citizens of India; (q) the fulfilment of obligations under the Charter of the United Nations for the maintenance of international peace and security; (r) the implementation of any treaty, agreements or convention with any country; (s) the compliance of imported goods with any laws which are applicable to similar goods produced or manufactured in India; (t) the prevention of dissemination of documents containing any matter which is likely to prejudicially affect friendly relations with any foreign State or is derogatory to national prestige; (u) the prevention of the contravention of an....
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.... 50. Chapter XIII containing Section 100 to 110A provides for searches, seizure and arrest. Section 100 deals with power to search suspected persons entering or leaving India, etc. Section 103 provides power to screen or X-ray bodies of suspected persons for detecting secreted goods. Section 104 confers the power to arrest by an officer of the Customs empowered in this regard. Section 108 which is subject matter of many judgments of courts provides for power to summon a person to give evidence and produce documents. 51. Chapter XIV has the chapter heading "Confiscation of Goods and Conveyances and Imposition of Penalties". Section 113 provides for confiscation of goods attempted to be improperly exported etc. 52. Section 114 AA provides for penalty for use of false and incorrect material. It came to be inserted by Act 25 of 2006 only with effect from 30/07/2006. Section 117 deals with penalties for contravention etc. which are not expressly provided. Section 119 deals with confiscation of goods used for concealing smuggled goods. Section 121 deals with confiscation of sale- proceeds of smuggled goods. The word 'smuggling' has been defined in Section 2 (39) reads as follows: 2(....
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....zette, specify; or (D) fraudulently availing of or attempting to avail of drawback or any exemption from duty referred to in clause (d), if the amount of drawback or exemption from duty exceeds thirty lakh of rupees, with imprisonment for a term which may extend to seven years and with fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than one year; (ii) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both. (2) If any person convicted of an offence under this section or under sub-section (1) of section 136 is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for less than one year. (3) For the purposes of sub-section (1) and (2), the following shall not be considered as special and adequate reasons for ....
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.... in respect of any offence under sections 135 and 135A; (b) a person who has been accused of committing an offence under this Act which is also an offence under any of the following Acts, namely:- (i) the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (ii) the Chemical Weapons Convention Act, 2000 (34 of 2000); (iii) the Arms Act, 1959 (54 of 1959); (iv) the Wild Life (Protection) Act, 1972 (53 of 1972); (c) a person involved in smuggling of goods falling under any of the following, namely:- (i) goods specified in the list of Special Chemicals, Organisms, Materials, Equipment and Technology in Appendix 3 to Schedule 2 (Export Policy) of ITC (HS) Classification of Export and Import Items of the Foreign Trade Policy, as amended from time to time, issued under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); (ii) goods which are specified as prohibited items for import and export in the ITC (HS) Classification of Export and Import Items of the Foreign Trade Policy, as amended from time to time, issued under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); (iii) any other goods o....
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....5 of the present customs Act. Section 19 of the Sea Customs Act, 1878 read as follows: "19. The Central Government may from time to time, by notification in the Official Gazette, prohibit or restrict the bringing or taking by sea or by land goods of any specified description into or out of India across any customs frontier as defined by the Central Government." 61. We may also notice that Section 5 of the 1947 Act is pari materia with Section 25 of the Antiquities Act in regard to the crucial elements namely `without prejudice to any confiscation or penalty' both in Section 5 of the 1947 Act and in Section 25 of the Antiquities Act. 62. In Section 5 of the 1947 Act, the legislature has employed the very same words namely confiscation or penalty as has been employed in Section 25 of the Antiquities Act. In the Sea Customs Act, 1878, in Chapter XVI under the heading "Offences and Penalties" Section 167 provided for various offences and the penalties were in the form of monetary exaction or confiscation and penalties by way of monetary exaction. However, besides the same we notice that in respect of some offences it is provided that such persons shall on conviction before a Magist....
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....ard to the aforesaid penalties : "Then comes Ch. XVI dealing with offenses and penalties. Offence enumerated in Ch. XVI are of two kinds; first there are contraventions of the Act and rules thereunder which are dealt with by Customs officers and the penalty for which is imposed by them. These may be compendiously called customs offences. Besides these there are criminal offences which are dealt with by Magistrates and which result in conviction and sentence of imprisonment and/or fine. These two kinds of offences have been created to ensure that no fraud is committed in the matter of payment of duty and also to ensure that there is no smuggling of goods, without payment of duty or in defiance of any prohibition or restriction imposed under Ch. IV of the Act." Thus, this Court has held that there are custom offences and criminal offences. The criminal offences were dealt with by the Magistrate which may culminate in conviction and imposition of imprisonment and or fine. Thus, this being the scheme of the Sea Customs Act, when Section 5 of the Antiquity (Export Control) Act, 1947 provided that prosecution for contravening Section 3 of the said Act would be without prejudice to the....
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.... be having a transaction with relation to the customs. If in his transaction with the customs in regard to export or attempted export of any antiquity or art treasure he does any of the acts contained in Section 132 of the Customs Act, can it be said that he is being prosecuted for the same offence as contained in Section 3 read with Section 25 of the Antiquity Act. The answer is, No. Quite clearly the ingredients of Section 25 of the Act and Section 132 of the Customs Act are distinct and different from one another. It may be true that it may be the same acts or transaction which gives rise to the two distinct offences but that may not matter. 67. The complaint in this case also adverts to Section 50 of the Customs Act. Section 50 declares it to be a duty on the part of the exporter to make and subscribe to a declaration as to the truth of the contents of the shipping bill or bill of export. The exporter is to ensure the accuracy and completeness of information given by him. He has also to ensure compliance with Section 50(3)(c) in law. Section 50(3)(C) of the Customs Act, it may be noticed declares that the exporter shall ensure compliance with the restriction or prohibition if ....
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.... Section 133 deals with obstruction of officers of custom. It provides that if any person obstructs any person of the customs in exercise of the power under the Act he is liable for punishment. Section 134 penalizes resistance or refusal to allow a radiologist to screen or to take X-ray picture of his body as per the order of the Magistrate under Section 103 by resisting or refusing to allow action on the basis of advice of a registered medical practitioner for bringing out goods secreted inside his body as provided under Section 103. Take a situation where a person secretes an antiquity in his body and incurs the wrath of section 134. Can he be heard to say that prosecution under the Customs Act is barred? Since the case does not involve prosecution under these sections, we are not making any final pronouncement in regard to the same. 69. The time is now ripe for us to look at the complaint which has been filed by the appellant. The complaint inter alia appears as follows: One wooden box was intercepted on suspicion on 18/02/1995. In the courier manifest the contents of the said wooden box were declared as 'Stone Figure Handicrafts'. Suspecting it to be an antiquity, the officer....
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....r Section 25(1) can be instituted only by or with the sanction of an officer of the Government as prescribed in this behalf. The antiquities and Art Treasure Rules 1973 came to be published on 31st August 1973 in the Gazette. Rule 15 which was inserted with effect from 30/11/1978 declared that the Director General of Archaeological Survey of India shall be the officer competent in terms of Section 26(1) to institute or to sanction institution of prosecution for the offence under Sub-section (1) of Section 25 of the Act. 71. Coming finally to Section 135(1)(a) of the Customs Act, the third limb which alone is invoked in this case, penalises fraudulently evading or attempting to evade any prohibition for the time being imposed under the Customs Act or any other law for the time being in force in regard to such goods. 72. Now, in regard to the last part in the complaint inter alia there is reference to the export of antiquity being prohibited under Section 3 of the Antiquities Act, read with Section 3 of the Foreign Trade (Development & Regulation) Act 1992 by virtue of which the restrictions are deemed to be issued under Section 11 of the Customs Act, 1962 issued in paragraph 123 o....
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....n 3 of Section 3. It purports to declare that all goods to which any order under sub-section (2) applies are to be deemed as goods the import and export of which is prohibited under Section 11 of the Customs Act. Para 123 of the Import-Export policy 1992-1997 read as follows: "123. All goods may be exported without any restriction except to the extent such exports are regulated by the Negative List of Exports or any other provision of this Policy or any other law for the time being in force. The Director General of Foreign Trade may, however, specify through a Public Notice the terms and conditions according to which any goods not included in the Negative List of Exports may be exported without a licence. Such terms and conditions may include Minimum Export Price (MEP), registration with specified authorities, value addition, quantitative ceilings and compliance with other laws, rules, regulations." Goods placed in the negative list are those goods which are completely prohibited items. It is to be borne in mind that Section 3 of the Antiquities Act does not completely prohibit export of antiquity or art treasure and it countenances export by the Central Government or by perso....
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....ods which are prohibited. Be it on the basis of deemed prohibition under Section 11 of the Customs Act or on the basis of prohibition contained in Section 3 of the Antiquities Act only to sustain a prosecution in the third limb thereof of Section 135(1)(a), it is incumbent on the prosecution to establish that the accused fraudulently evaded or attempted to evade the prohibition against export. Therefore, in the said sense, the ingredients of the offences under Section 135(1)(a) and the offence under Section 3 read with Section 25 of the Antiquities Act are different and distinct. 77. The question, however, would arise whether having regard to the mandate of Section 4 of the Antiquities Act, the prosecution under Section 135(1)(a) when it is on the basis of fraudulently evading or attempting to evade the prohibition contained in Section 3 of the Antiquities Act would be inconsistent with Section 25 read with Section 26 of the Antiquities Act. A prosecution under Section 25 of the Antiquities Act is to be done on the basis of sanction of Director General of Archaeological Survey of India who is the statutory sanctioning authority. Like a prosecution under Section 132 of the Customs ....
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....e the prosecution under the Customs Act in regard to the Antiquity or art treasure may be permissible, when a question arises as to whether an article is an antiquity or not or an art treasure or not, the provisions contained under Section 24 of the Antiquities Act would be applicable and the question must be decided by the Director General of Archaeological Survey of India or his authorized nominee and finality would be attached therewith. The Director General or his authorized officers would be the authorities who would have the necessary knowledge, experience and could give an authoritative opinion in the case of dispute as to whether an article is or is not an antiquity or art treasure. By this process, we would think that we can give full play on a harmonious construction to both the provisions and what is more giving the primacy to the antiquities Act where it is called for accordingly. 80. It may be noticed that the concept of 'inconsistency' is found in Article 254 of the Constitution of India. Article 254 has a marginal note which speaks about inconsistencies between laws made by Parliament and laws made by legislatures of the State. The Article goes on to state that if t....
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....e same field. This Court also held: 36. In the light of the propositions enunciated above, there can be no doubt that the State Act creates distinct and separate offences with different ingredients and different punishments and it does not in any way collide with the Central Acts......" No doubt the Court in the said case took note of the provision which provided for saving of other laws and came to the conclusion that the intention that the State Act which was undoubtedly the dominant legislation would only be "in addition and not in derogation of any other law for the time being in force" which manifestly included the Central Acts, namely, the Indian Penal code, The Prevention of Corruption Act and the Criminal Law (Amendment) Act,. 82. We may also notice the following test which has been laid down in the decision of this court reported in AIR 1959 SC 648 which has in fact been adverted in a recent judgment of this Court in Innoventive Industries Limited v. ICICI Bank and Another 2018 (1) SCC 407. Paragraph 43 of the said judgment reads as under: "43. In Deep Chand v. State of U.P., 1959 Supp. (2) SCR 8, this Court referred to its earlier judgments in Zaverbhai Amai Das v.....