ASSISTANT COLLECTOR OF CENTRAL EXCISE, CALICUT versus V.P. SAYED MOHAMMED
High Court's doubt regarding the nature of seized bars is not reasonable; evidence, including respondent's own admission and expert testimony, suffices to establish that seized bars were gold and smuggled; burden to prove goods are not smuggled lay on respondent who did not discharge it; conviction restored.
Source-derived case information.
- Parties
- Appellant: Assistant Collector of Central Excise, Calicut; Respondent: V.P. Sayed Mohammed
- Jurisdiction
- India
- Judgment Date
- 12 January 1983
- Procedural Posture
- Criminal Appeal / Appeal Against Acquittal by High Court; Supreme Court Decision
- Outcome
- Appeal allowed; acquittal set aside; conviction and sentence restored.
- Legal Topics
- Evidence, Benefit of Doubt, Burden of Proof, Customs Offences, Gold (control)
Source-derived case record
Summary, issues, holding and outcome
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Parties
Assistant Collector of Central Excise, Calicut
Appellant
V.P. Sayed Mohammed
Respondent
Procedural Posture
Criminal Appeal / Appeal Against Acquittal by High Court; Supreme Court Decision
Legal Issues
- 1 Whether prosecution established that smuggled gold bars were seized from the respondent under Exh. P.1
- 2 Whether benefit of reasonable doubt should be given to the accused in the circumstances
Ratio Decidendi
High Court's doubt regarding the nature of seized bars is not reasonable; evidence, including respondent's own admission and expert testimony, suffices to establish that seized bars were gold and smuggled; burden to prove goods are not smuggled lay on respondent who did not discharge it; conviction restored.
Court Disposition
Appeal allowed; acquittal set aside; conviction and sentence restored.
Orders
- The judgment of the High Court is set aside.
- The conviction of the respondent and sentence imposed by the District Magistrate (affirmed by Sessions Judge) are restored.
Full Case Text
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