TaxTMI 
TaxTMI 
1975 (8) TMI 50
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....967, Police Officers of the Anti-Corruption and Prohibition Bureau, Greater Bombay, acting on information received, had searched room No. 10 at 56, Sheriff Deoji Street, Bombay. This room was divided by partitions into three parts. In the central portion the police found the appellant and three other persons. This portion was again sub-divided with a locked connecting door fixed in the passage to the sub-divided part. This was opened by one of the two Godrej lock keys produced by the appellant from a side pocket of his trousers. Eleven wooden boxes covered with jute cloth and secured by iron tsrips were found there. On opening them six of them were found to contain cigarette lighters of "Imco Triplex Junior" brand "Made in Austria". Each of....
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....rt Control Order No. 17/55, dated 7-12-1955 (as amended) issued under Section 3(2) of the Imports and Exports (Control) Act, 1947, which was to be deemed to be an order passed under Section 11 of the Act. It was submitted that the accused having been concerned in a fraudulent evasion of payment of Rs. 26,340/- as customs duty to the Government had committed offences punishable under Section 135(a) and (b) of the Act. The goods were also as a necessary consequence, said to be liable to confiscation under Section 111(d) of the Act. 4. The appellant had denied being in possession of the offending goods although he had admitted the production of keys from his possession. He alleged that the portion of the room from which the goods were recover....
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....follows : "123. Burden of proof in certain cases - (1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be on the person from whose possession the goods were seized. (2) This section shall apply to gold diamonds, manufactures of gold or diamonds, watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify." 5. It is true that lighters and flints were notified as provided in Section 123(2) in the Official Gazette of 26-8-1967. Nevertheless, as the provisions of Section 123(1) of the Act only lay down a procedural rule, they could be applied whe....
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....elied upon State of Punjab v Gian Chand, Criminal Appeal No. 195 of 1962, decided on 2-4-1968 (SC) = 1983 E.L.T. 1284. He contended that it was necessary for the prosecution to prove : (1) that, the goods in question were actually smuggled or brought into the country without payment of customs duty at a time when payment of such duty had become obligatory; and (2) that, the appellant was dealing with them knowing them to be smuggled goods. It was contended that mere possession by the accused of such goods could not enable the prosecution to apply Section 106 of the Evidence Act when the appellant could not know where the goods came from. It was urged that there was no evidence which could enable the appellant to know where the goods came fr....