Judgment

KHANNA, J.:- This appeal by special leave is against the judgment of the Bombay High Court affirming on appeal the conviction of the appellant under Section 167 (81) of the Sea Customs Act and the sentence of rigorous imprisonment for two years.

2. The prosecution case is that on August 17, 1961 Sub-Inspector Sahani of the Railway Preventive Section on receipt of some information, went to room No. 2 on the second floor of Bori Chawl in the 13th lane, Kamathipura, Bombay. The accused was found present there, holding a bag. The said bag was taken into possession by the Sub-Inspector and was found to contain 25 bars of gold, weighing ten tolas each, of the value or Rs 78,400/-. The bars had foreign markings. The Sub-Inspector arrested the accused for an offence under Section 124 of the Bombay Police Act. As the articles recovered from the accused consisted of gold bars with foreign marking, the matter was entrusted to the Customs Officer H. C. Advani (PW. 2). The gold bars too were handed over to Advani. Advani recorded statement Ex. A of the accused. A complaint thereafter filed against the accused by the Assistant Collector of Customs on the allegation that the accused had co