TaxTMI 
TaxTMI 
1990 (12) TMI 82
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....the extent relevant for deciding this appeal, may be stated thus : - Nathala and Lutha - the first person having been acquitted and the second absconding - masterminded a conspiracy to facilitate the smuggling, landing and disposal of smuggled goods coming from shores beyond India. For this purpose the conspirators had made the Kamal Mansion at Mohamadali Road, Bombay their headquarters. Here, a telephone was installed and Lutha placed one Mansur in charge of keeping track of the planning and execution of the conspiracy. The appellants being accused Nos. 8 and 15 are from Margaon in the State of Goa. They run a hotel in the name and style of 'New Green Hotel' at Margaon. The said hotel did not have a phone and for that purpose, appellant....
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....ge levelled against the appellants and their co-accused, the prosecution examined a large number of witnesses including the three named above. The Magistrate held the appellants guilty of having committed various offences and imposed on them the sentences as under :- S. No. Accused No. Conviction under sections Sentence 1 8 (i) 120B I.P.C R.I. for three years on two counts. (ii) 135(a)(i) of the Customs Act. R.I. for three years and a fine of Rs. 500/- on two counts, in default to suffer R.I. for three months on each count. (111) 135(b)(i) of the Customs Act. R.I. for three years on two counts. (iv) 5 of the Imports....
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.... all witnesses viz. that what they say should correspond to probable truth, but also that their testimony being that of tainted witnesses can be accepted only if corroborated in vital particulars from independent sources. Bearing these tests in mind we see no infirmity in the Magistrate's relying upon the three witnesses. That appellants were frequently coming to Bombay by air and on these occasions coming to Kamal Mansion, has been testified to by the witnesses. On several occasions the telephone was used to get into touch with various persons - the principal one being a person named Mansur. The telephone used by appellants was that installed in the Durga Hotel and the owner of that hotel was maintaining a register so as to keep track of t....
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....seizure which took place on 26-4-1969. Their testimony therefore satisfy the twin requirements of being credible and supported in material particulars by independent sources. More we need not labour on the subject except to say that we agree with the Magistrate's reasons for holding the appellants guilty on the different counts. 5. Learned Counsel points to the great distance of time between the commission of the offence and the hearing of this appeal. In the meantime, appellants have led blameless lives. At the time the offence was committed, Section 135 of the Customs Act, to the extent material, read as under :- "Without prejudice to any action that may be taken under this Act, if any person - (a) &....