1. This revision is directed against the judgment of the Addl. Sessions Judge, Margao upholding the conviction of the petitioner under S.135 (b) r/w S.135 (ii) of the Customs Act, 1962 (to be hereinafter referred to as "the Act") for being in possession of goods which he knew or had reason to believe was liable to confiscation under S.111 of the aforesaid Act and the sentence of rigorous imprisonment for three months and a fine of Rs. 2000/- in default to six months of imprisonment.

2. On 12-5-71 a party of Customs Officers, acting on information received searched the godown No. 97 at Pajifond, Margao belonging to and in the occupation of the accused on the strength of a search warrant No. 23 dated 12-5-71 issued by the Assistant Collector of Customs, Goa in presence of two independent panch witnesses and the accused and found foreign goods viz. textiles made of mainly synthetic fabrics, transistor radios, ear phones and battery cells. In the complaint filed on 15th November, 1971 by the Assistant Collector of Customs and Central Excise, Goa (P. W. 1), it is alleged that customs duty is chargeable on the goods under seizure (annexure 'B' (panchanama)) and that they are smuggled go