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MADRAS HIGH COURT
Judge, J
Misrimal Hansraj v. Union of India
| Table of Content |
|---|
| 1. conviction and details of seizure (Para 1 , 2 , 3 , 4 , 5 , 6 , 8 , 9 , 10 , 11) |
| 2. arguments regarding the prosecution's burden of proof (Para 7 , 14 , 20 , 22) |
| 3. court's observations on burden of proof under customs act (Para 15 , 16 , 18 , 19 , 21 , 23) |
| 4. discussion on smuggling and reasonable belief (Para 24 , 25 , 29 , 30) |
| 5. court's conclusion on appellant's knowledge of smuggling (Para 33 , 34) |
| 6. jurisdiction of the magistrate post-confiscation (Para 35 , 36 , 40) |
| 7. final disposal of property and acquittal of appellant (Para 52) |
1. The appellant Misrimal Hansraj was convicted under S.135(b)(ii) of the Customs Act (hereinafter called 'the Act') and sentenced to pay a fine of Rs. 500/- by the Chief Presidency Magistrate, Madras.
2. In respect of the disposal of the alleged smuggled watches. (M.O. 1 series), no separate order was passed as, in the opinion of the learned Chief Presidency Magistrate, they have been already confiscated to the State by the Customs Authorities.
3. The appellant is running a business in Watches and other fancy goods in the premises at No. 97, Narayana Mudali Lane, George Town, Madras under the name and style of Messrs. Sha Manmal Misr
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