This is an appeal by the Assistant Collector of Central Excise, Vellore Division, for enhancement of the sentence awarded to the accused in CA No. 181 of 1975 on the file of the Court of Session, Chingleput division.

2.The Assistant Collector of Central Excise, Vellore division, filed a complaint against the respondents herein for an offence punishable under Section 135(b)(ii) of the Customs Act, on the allegation that on 24-6-1971, when the Sub-Inspector of Police, PIB, C.B., C.I.D., Madras intercepted the accused who was proceeding towards the Tiruttani Railway over bridge, after getting down from the Dadar - Madras Express carrying a suit case, he found in the suit case 216 wrist watches of foreign origin and since the accused could not produce any voucher or document for the possession of the some legally, he seized them. As the possession of such watches without a valid voucher or document is an offence punishable under Section 135(b)(ii) of the Customs Act, a complaint was filed by the Assistant Collector of Central Excise, Vellore division, before the Judicial First Class Magistrate, Tiruttani.

3.Nine witnesses were examined on the side of the prosecution. PW1 is t