TaxTMI 
TaxTMI 
1977 (10) TMI 40
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.... of the learned Sessions Judge of Pudukottai, confirming the conviction of the revision petitioner under S. 135(b)(ii) of the Customs Act and the sentence of rigorous imprisonment for one year thereunder passed by the learned Chief Judicial Magistrate of Pudukottai. 2. The allegation against the revision petitioner, who was the first accused in the court of the learned Chief Judicial Magistrate, ....
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....f two gunnies, with a Polythene cover in between the gunnies. The building was found locked. The lock was opened with a key alleged to have been given by the second accused, the wife of the revision petitioner. The bags of nutmegs and mace found inside the building were seized under cover of the mahazar, Ex. P.I which was attested by P.Ws. 2 and 3. A copy of the mahazar was served on Ameena Bivi, ....
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....he contraband goods. 4. There is absolutely no evidence to prove that the revision petitioner was in possession of the premises in which the 30 bags of nutmets and 3 bags of mace were seized. The building belongs to one Balkis Ammal. The case of the prosecution that the revision petitioner has taken the building on lease from Balkis Ammal and was in exclusive possession of the same is not spoken ....
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....aid. 5. Ameena Bivi, the second accused, has given a statement Ex. P.2 to P.W. 1. She has admitted that they, meaning herself and probably her husband, had taken this building on lease on a monthly rent of Rs. 7, and that they wanted to stock paddy therein only from the month of Thai succeeding the date of the statement. She has not admitted that either she or her husband was in physical possessi....