IMPORTANT POINT
Seizure of smuggled foreign Wrist Watches – Sentence can be reduced where mitigating factors are heavily loaded in favour of accused.

JUDGMENT :

SANDEEP MEHTA, J.

1. Heard.

2. These two appeals arise from common judgment dated 21st December, 2010 passed by the learned Single Judge of the Gujarat High Court at Ahmedabad¹ [Hereinafter being referred to as “High Court”] in Criminal Revision Application No. 381, 385, 386, 387, 388, 389, 390 of 2005 whereby, the revisions preferred by the original accused Nos. 1, 2, 3, 5, 6, 7 and 11 were dismissed and their conviction for offence punishable under section 135(1)(b)(i) of the Customs Act, 1962 was affirmed.

3. The details of revisions preferred by the original accused persons are noted herein-below:

Brief Facts:

4. The case of the prosecution in brief is that secret intelligence was received by the Customs officers at Mandvi indicating that prohibited smuggled foreign wrist watches had been concealed near a fisherman’s jetty. Specifically, it was reported that two jute sacks containing smuggled wrist watches of foreign brands such as Seiko, Citizen, and Ricoh were concealed in two pits located on a newly laid road, opposite to the Mandvi Gram Panchayat Rest House. Acting on this intelligence report, on 30th April, 1985 at about 9:00 p.m. Customs officers from Mandvi, accompanied by two independent panch witnesses, proceeded to the site and conducted a search. During excavation of the pits, two jute sacks were recovered. One sack contained ten packets, while the other contained seventeen packets. Based on their packaging, quantity, and nature, the Customs officers formed a reasonable belief that the contents were smuggled foreign wrist watches. The seized sacks were then shifted to the Customs House, Mandvi, where, in the presence of panch witnesses, they were opened and examined. Upon close inspection, a total of 777 foreign-made wrist watches and 879 wrist watch straps were found, with an estimated value of Rs. 2,22,190/-. A seizure panchnama was prepared on 1st May 1985, and the goods were confiscated under the provisions of the Customs Act, 1962, on the reasonable belief that they had been illegally imported into India. Further investigation revealed that the seized goods had been smuggled into India during the first week of February, 1985 aboard the ship Safina-Tul-Firdaus H.M.V. 643. Accused Nos. 1 and 2 were identified as the owners of the ship, while accused No. 3 was its captain. Other accused persons were alleged to have actively participated in concealing, storing, transporting, selling, or facilitating the disposal of the smuggled goods. Some of the accused were found to have kept the smuggled watches in their custody, while others sold portions of the goods or retained sale proceeds. Cash amounts derived from such illegal sales were also seized from some of the accused persons.

5. The prosecution alleged that all accused knowingly dealt with smuggled foreign goods, despite being aware that such goods were liable to confiscation under law. They intentionally concealed, transported, sold, or otherwise handled the smuggled watches, thereby committing the offence punishable under Section 135 of the Customs Act, 1962. After obtaining sanction from the Collector of Customs, Ahmedabad, a criminal complaint was filed on 19th January, 1987 against 21 accused persons for the above offence. The trial Court took cognizance and framed charges again