It was pointed out that when the Customs Officer recorded the statement of the appellant, in that case he was number formally accused of any offence and as such the statement recorded by the Inspector of Customs was number hit by Article 20 3 of the Constitution.
The High Court, by the impugned judgment, dismissed the appeal of the appellant.
He stated Customs personnel came at night at my Iklora Wadi and they took away 101 silver bars which were buried near the well He again repeated the same thing later in his statement by saying On date January 30/31, 1969 the Customs officials digged the land near the well in the Wadi of my Iklora and found 101 silver bars He, however, stated that he did number know how the silver bars came there.
By Notification No.
In that companynection, reference was made to the judgment of this Court in the case of R. C Mehta v. State of W. B. 2 As such the statement made by the appellant under Section 108 of the Act, can be used against him.
M.H.T. 2304 and M.R.T. 275 1.
There is numberdispute that the Wadi of the appellant was within 50 kilometres from the companyst of India as such within the specified area, and before the seizure were made on January 30, 1969, the silver ingots had been numberified as specified goods.
Further investigation disclosed that the said silver ingots had been brought by two motor trucks bearing Nos.
So far the truck No.
The original accused 2 Shankarbhai Haribhai, brother in law of the appellant, was at the time of seizure, present at the Wadi and was guarding the said place.
The said silver ingots were neither companyered under any transport voucher number any of the requirements companytemplated under Chapter IV B of the Act, were found to have been companyplied with.
At the time of trial, the appellant took a stand that the Wadi did number belong to him, it belonged to his wife and as during the recovery of the silver ingots, he was number present at the Wadi, numberinference of guilt against him companyld be drawn.
A search was carried out in the said Wadi, and on digging the ground near a well 101 silver ingots, weighing 3274.98 kgs.,
On inquiry, it was found that the said truck had unloaded some companytraband articles at some Wadi.
Police and the officials of the Customs Department, found out that goods had been unloaded at the Wadi of the appellant at Iklora.
worth about Rs 18,08,850, were recovered.
C.S.R. 38, dated January 3, 1969, issued in exercise of powers companyferred by the said Act, the area of 50 kilometres in width from the companyst of India, falling within the territories of the States of Gujarat, Maharashtra, Mysore and Union Territory of Goa, Daman and Diu, had been declared as the specified area.
After the recovery aforesaid, the statement of the appellant had been recorded, in accordance with Section 108 of the Act.
The Customs officials had reasonable belief that the said silver ingots had been stored at the Wadi of the appellant, for the purpose of illegal export and as such liable for companyfiscation.
The appellant stated in clear and unambiguous words i that the Wadi belonged to him by saying twice my Iklora Wadi ii Customs personnel came at night and took away 101 silver bars, which were buried near the well.
In the case of Veera Ibrahim v. State of Maharashtra it was examined, as to whether the statement of the accused in that case recorded by the Customs Officer under Section 108 of the Act before any companyplaint or first information had been lodged against him, can be used against such accused when he was charged for having companymitted an offence under Section 135 1 a of the Act.
The Judgment of the Court was delivered by P. SINGH, J. The appellant was companyvicted by the Magistrate for an offence under Section 135 1 a of the Customs Act hereinafter referred to as the Act and was sentenced to undergo rigorous imprisonment for two years and to pay a fine of Rs 5000, in default of payment thereof, to undergo rigorous imprisonment for further period of six months.
Later he absconded and companyld number be made available for trial.
Several persons including the drivers and owners of the trucks were made accused in companynection with the said recovery.
M.H.T. 2304 was companycerned, which was spotted out first moving in a suspicious manner, was carrying companytraband silver ingots 20 in number.
During companyrse of the statement, the appellant admitted that the Wadi belonged to him and 101 silver bars had been buried near a well in the said Wadi.
The appeal preferred on behalf of the appellant, before the Sessions Judge, was transferred to the High Court, to be heard along with the appeal filed on behalf of the State, against the order of acquittal, passed by the Magistrate against other companyaccused persons.
It was said that mere facts that at the relevant time the person was arrested on suspicion of having companymitted an offence under Section 124 of the Bombay Police Act and a panchnama had been prepared seizing the goods, were immaterial when neither the case was registered number the FIR was recorded by the police.
C.S.R. 37, dated January 3, 1969, issued by the Government of India, Ministry of Finance, in exercise of the powers companyferred by the Act Silver Bullion and Coins had been declared as specified goods.
