1992 (7) TMI 89

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....f them a fine of Rs. 2,000/-, in default thereof to suffer rigorous imprisonment for six months, which conviction and sentence imposed by the trial court were confirmed by the appellate court. 2.The accusations on the basis of which the respondents Nos. 1 and 2 took their trial, are that on 13-9-1973 at Nagpur Railway Station, they were found in possession of 26 wrist watches, and 11 wrist watches of foreign make respectively and carrying, removing disposing, keeping and concealing the above wrist watches which both the respondents knew or had reason to believe that the said watches were liable for confiscation under the Customs Act and thereby they committed an offence punishable under S. 135 of the Customs Act. Both the trial court as we....

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.... in appeal. The law to this effect has been declared in no ambiguous terms in Pukhraj v. D.R. Kohli, AIR 1962 SC 1559. This Court has administered caution to the courts not to sit in appeal in regard to this question and has observed that if prima facie there are grounds to justify the belief the courts have to accept the officer's belief regardless of the fact where the court of its own might or might not have entertained the same belief . The law declared by this Court is binding on the High Court and it was not open to the High Court to do exactly what it was cautioned against by this Court. S. 123 of the Act does not admit of any other construction. Whether or not the officer concerned had entertained reasonable belief under the circums....