M.NATESAN, P.RAMAKRISHNAN, R.SADASIVAM
The Collector of Customs, Madras – Appellant
Versus
Kotumal Bhirumal Pahlajani – Respondent
In view of the ultimate order which I propose to pass in this case, namely, for reference to an appropriately constituted Bench, I shall refer to the facts of this Revision Case as well as the arguments advanced therein briefly.
A complaint was laid by the Collector of Customs, Madras, against ten persons for offences under section 120-B of the Indian Penal Code (Conspiracy) read with section 135 of the Customs Act, 1962 (Central Act LII of 1962) (concerning smuggling of prohibited goods including possession, knowing or having reason to believe them to be smuggled and therefore liable to confiscation), under sections 23 (1) (A) and 23 (B) of the Foreign Exchange Regulation Act and under rule 131-B of the Defence of India Rules (illegal possession of gold). The complaint arose out of an. incident which involved transport from Bombay to Madras of 750 bars of gold each weighing 10 tolas, whose value would exceed Rs. 7 lakhs. It was alleged that out of these, 700 bars were brought in a car from Bombay to Bangalore in the first instance where the car broke down and then another car was engaged. Ultimately the gold was brought to Hotel Woodlands, Royapettah, Madras, and stored i
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