K.S.HEGDE, S.M.SIKRI, G.K.MITTER
Hira H. Advani – Appellant
Versus
State Of Maharashtra – Respondent
The provided legal document does not mention or discuss the role, functions, or significance of a commissioner for oaths. It primarily focuses on the powers and procedures related to customs officers, the admissibility of statements made under specific sections of customs law, and the nature of proceedings before customs authorities. There is no reference or commentary regarding commissioners for oaths or their functions within the context of this case.
Judgment
MITTER, J.- This group of appeals by a certificate under Art 134 (1) (c) of the Constitution of India granted by the High Court of Bombay disposing of Criminal Appeals Nos. 497 to 500 and 516 of 1965 upholding substantially the conviction and sentences passed against the appellants by the Presidency Magistrate, 2nd Court Mazgaon, Greater Bombay.
2. The appellants before us and two others were prosecuted by the Assistant Collector of Bombay for offences of conspiracy and substantive offenses punishable under Sec. 167 (81) of the Sea Customs Act and Sec. 5 of the Imports and Exports (Control) Act, 1947. The gist of the complaint was that all the accused knowingly and with intent to defraud the Government of India of duty payable thereon and/or to evade the prohibitions and restrictions for the time being in force under or by virtue of the Sea Customs 46 Act with respect thereto viz., Sec. 3 (2) of the Imports and Exports (Control) Act, 1947 entered into a conspiracy in Bombay and other places during the period commencing from August 1958 and August 1959 to acquire possession and to be concerned in carrying, removing, concealing and otherwise dealing with prohibited and restric
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