AIR 1967 CALCUTTA 80 ::69 Cal WN 864 ::ILR (1966) 2 Cal 24

Calcutta High Court

Hon'ble Judge(s): P. B. Mukharji, S. A. Masud , JJ

(A) Sea Customs Act (8 of 1878) , S.178A— Burden of proof - 'Goods seized under the Act' - Shifting of burden - Seizure of goods must be under the Act - Seizure under Land Customs Act is seizure under Sea Customs Act - On facts goods held were seized under Sea Customs Act read with Land Customs Act. Land Customs Act (19 of 1924) , S.9— Before the burden of proof is shifted to the alleged smuggler under section 178-A of the Sea Customs Act the goods seized must be goods seized under that Act. The expression goods seized under this Act in section 178-A of the Sea Customs Act would also include goods seized under the Land Customs Act by reason of Section 9 thereof. Reference to sections 161, 56 and 550 of the Code of Criminal Procedure in the form of recording the statement of the accused person does not take the offence out of the Sea Customs Act read with the Land Customs Act.(Para 13 15) Held, in the context of the facts of the case that the goods were seized under the Sea Customs Act read with the Land Customs Act and were goods seized under the Act, within the meaning of Section 178-A of Sea Customs Act.(Para 17) (B) Constitution of India , Art.226— Natural justice - Audi Alteram Partem - Right of cross-examination....