JUDGMENT

BHAGWATI, J.:— The appellant was tried before the Presidency Magistrate, 25th Court, Mazgaon, Bombay for offence under Clause (a) and (b) of Section 135 read with Section 135 (ii) of the Customs Act, 1962 and Rule 126H (2) (d) read with Rule 126P (2) (iv) of the Gold Control Rules 1963. The prosecution case against the appellant was that on 7th September, 1965 about at 3.45 p. n. Inspector Tilwe, who was at the material time Sr. Grade Inspector of Customs attached to Gold Circle, Central Excise, Bombay, received information that two persons would be coming down from a building known as Hira Mahal, situated at Kalbadevi Road, and they will be carrying gold in the handle of a cane basket and also in their shoes. Inspector Tilwe, on receipt of this information, sent for Inspector Nichani and both of them kept guard outside Hira Mahal building from about 8.00 p.m. Around 8.45 p. m., the appellant accompanied by his maternal uncles son. Dwarkaprasad, his son Dalip aged 9 years and his servant by the name of Mahadev,came out of Hira Mahal building. The appellant was carrying a basket in his hand and after coming out of the building, the appellant and his companions got into a Vi