The main legal point established in the judgment is the requirement for goods to be liable to confiscation at the relevant time under Section 111 of the Customs Act, and the applicability of the time bar under Chapter XXXVI of the Code of Criminal Procedure, 1973.

Maibam Binoy Kumar Singh, J.

1. Heard Mr. Nabneet Pawar and Mr. L. Shashibhushan, learned Counsel appearing for the Petitioner and Mr. N. Brojendro, learned Counsel appearing on behalf of the Respondent.

2. This criminal petition has been filed praying for quashing the Crl. (Complaint) Case No. 3 or 2006 of the court of Chief Judicial Magistrate, Imphal, which was initiated by taking cognizance of offences under Section 406, Indian Penal Code and Section 135 Customs Act as against the Petitioner by the learned Chief Judicial Magistrate, Imphal ('CJM') vide order passed on 23.1.2006 in Crl. Misc. Case No. 142 of 2005.

3. The said Crl. (Complaint) Case No. 3 of 2006 was filed by the Superintendent of Customs Preventive, New Checkon, Imphal alleging commission of offences under Section 406, IPC, Section117 of the Custom Act, 1962 as well as the offence under Section 135(1)(b)(ii) of the same Act. The allegations of the complainant are, in brief, as follows:

3.1 On 24.9.1993, the Customs Officers from the Headquarter (Customs) Preventive Unit, Shillong, seized, in pursuant to the order of the Collector/Commissioner of Customs, Preventive, in presence of witnesses, 2080 kgs. of cardomoms of foreign origin, valued at Rs. 6,24,000, packed in 52 gunny bags of 40 kqs. each and also 12,330 kgs. of Javitri (mace) of foreign origin, valued at Rs. 6,16,500, packed in 411 gunny bags of 30 kgs. each from one importer, namely, Ch, Ranjit Singh in connection with Seizure Case No. 10/CL/CUS/IMP/HOR-PREV/SH/93 and 68,000 kgs. of cloves of foreign origin, valued at Rs. 34,000,00, packed in 1700 bags of 40 kgs. each from another importer, namely, L. Haokip in connection with Seizure Case No. 11/CL/CUS/IMP/HOR-PREV/SH/93 under Section 11 of Customs Act and read with Import Control Order No. 17/55 dated 7.12.1955.

3.2 On the same day, i.e., on 24.9.1993, Shri Gurnam Singh (the present, Petitioner) executed a Supradnama thereby undertaking for safekeeping of the seized goods as he was personally closed to the two importers and also well known to the concerned Customs Inspector and as also there was no proper departmental storage place for keeping the seized goods. The Gurnam Singh received 68,000 kgs. of cloves valued at Rs. 34 lakhs, 2080 kgs. of small cardamoms valued at Rs. 6,24,000 and 12,330 kgs. of Javitri (mace) valued at Rs. 6,16,500 from the Inspector of Custom and Central Excise. Shri Gurnam Singh undertook to produce the said goods whenever he was called upon to do so by the concerned authorities and to compensate the department of Customs and Central Excise in the event of his failure to keep the goods safe or to produce them when called upon to do so.

3.3 In the month of September, 1995, on enquiry and physical verification conducted by the officials of the Directorate of Revenue Intelligence, Imphal, it was found that the said Gurnam Sing had removed illegally 53,400 kgs. of cloves of the value of Rs. 26,70,000 and 2080 kgs. of cardamoms of value of Rs. 6,24,000 in violation of the undertaking under the Supradnama.

3.4 In early 1995, 12,330 kgs. of Javitri (mace) was released to one of the importers, namely, Shri Ch. Ranjit Singh from the custodian Gurnam Singh after realization of the redemption fine from the said importer, vide a direction dated 15.2.1995 from the Assistant Collector (Prev.), Collectorate of Customs (Prev.), N.E.R., Shillong given with reference to Adjudication Order No. CDI/CUS/COLLR/6/94 dated 22.7.1994.

3.5 A demand notice dated 5.9.1995 was given to the said Gurnam Singh asking him to pay a sum of Rs. 32,94,000 to the Department of Customs and Central Excise, Shillong, within 15 days from the date of the notice. The said Gurnam Singh failed to pay the said amount and as such, in exercise of the powers conferred by Clause (a) of Section 142(1) of the Customs Act, 1962, the Deputy Commissioner, Customs (Prev.), North Eastern Region, Shillong issued a detention order for recovery of the said amount by detaining and s