Judgement

SUBBA RAO, J. (Contra) : I regret my inability to agree on the construction of S. 167 (81) of the Sea Customs Act, 1878. The facts have been stated by my learned brother, Wanchoo, J. and I need not restate them.

2. Clause (81) of S. 167 of the Sea Customs Act reads :

If any person knowingly, and with intent to defraud the Government of any duty payable thereon, or to evade any prohibition or restriction for the time being in force under or by virtue of this Act with respect thereto acquires possession of , or is in any way concerned in carrying, removing depositing, harbouring, keeping or concealing or in any manner dealing with any goods which have been unlawfully removed from a warehouse or which are chargeable with a duty which has not been paid or with respect to the importation or exportation of which any prohibition or restriction is for the time being in force as aforesaid";............ The penalty clause therof reads : "such person shall on conviction before a Magistrate be liable to imprisonment for any term not exceeding two years or to fine, or to both". This clause introduces a criminal offence. It is tribal by a magistrate. The person convicted is liable to impr