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1984 Supreme(P&H) 524

K.P.S.SANDHU
Om Parkash Dhir – Appellant
Versus
Assistant Collector Central Excise – Respondent


Judgment

K. P. S. Sandhu, J.

1. This is a petition under Sec.482 of the Code of Criminal Procedure for quashing the complaint and further proceedings initiated on the basis of the complaint filed by Shri M. S. Negi, Assistant Collector, Central Excise Division, Ludhiana, against the petitioners under Sec.85 of the Gold (Control) Act, 1968 .

2. The petitioners are partners of Messrs. Paris Jewellers, Bazar Sarafan, Ludhiana. On 20th August, 1979 a contingent of Central Excise Officers, Ludhiana, visited the premises of Messrs Paris Jewellers for checking the stocks and accounts of the firm. Om Parkash, the petitioner, was sitting on the gaddi of the shop while all the other partners were inside the shop actively running the business of the shop and handling different operations. Om Parkash, the petitioner, suspiciously and stealthily made an attempt to pass on a small packet outside the shop but he was apprehended and the packet was recovered from him. The packet contained gold ornaments, namely, four gold bangles, one gold kanthi, two earrings and one ring. The aforesaid articles weighed 81 grams and were of the value of Rs.4,900. These ornaments weighing 81 grams were in excess of

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