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ASSISTANT COLLECTOR OF CENTRAL EXCISE, CALICUT versus V.P. SAYED MOHAMMED

Citation: [1983] 2 S.C.R. 225 · Decided: 12-01-1983 · Supreme Court of India · Bench: E.S. VENKATARAMIAH · Disposal: Appeal(s) allowed

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Judgment (excerpt)

...... 
. -
ATSISTANT COLLECTOR OF CENTRAL 
EXCISE, CALICUT 
v. 
V.P. SAYED MOHAMMED 
January 12, 1983 
!E.S. VENKATARAMIAH AND R.B. MISRA, JJ.J 
225 
• 
Evidence-Btnefit of doubt to accused-Doubt must be reasonable, real and 
G 
substantial arising out of entire evidence • 
The respondent was charged under s. 135 (b) of the Customs Act," 1962 
read with s. 85 (ii) of the Gold (Control) Act, l 968. 
The caso against him 
was supported inter alia .by the oral evidence of the Inspector who had seized 
28 gold bars from him at a railway station, the ticket collector on duty at the 
time of seizure and the goldsmith· who had certified the purity and weight of 
the gold bars seized. The goldsmith had depused that he could by experience 
assess the purity of gold by rubbing it on a touch·stone. The documentary 
evidence included a statement mad~ by the respondent before the Customs 
Superintendent admitting that the gold bars had been seize~ from him and that 
the same bad not been legally imported. That the respondent had made this 
statement of admission bad been affirmed by the Inspector in his deposition. 
In his examination under s. 342 Cr. P.C., when the r~spondent was asked what 
he had to say regarding the deposition of the Inspector. he stated: 
It is true that gold was recovered from my box. It was not 
mine. 
It was handed over to me by the person called Mamrnu 
asking me to give it in his house. I had no knowledge that it 
was gold." 
The respondent was convicted and sentenced by lhe District. Magistrate. 
After his appeal aS;ainst the same was rejected by the Sessions Judge the 
respondent -filed a revision petition which was allowed by the fiigh Court on 
the ground that the prosecution had failed to establish that the metallic bars 
seized from the respondent were gold bars. 
The High Court rejected the evidence of the goldsmith on the g'round 
that he did neither have the tr&,iniog nor the qualification in the art of testing 
gold and that he had not conducted either the furnance test or the specific 
gravity test to determ!ne the character of the metallic bars. According to it, 
the goldsmith bad miserably failed in the witness box to gi've the impression 
that he was a competent person to certify that what were seized from the 
respondent were gold bars. The High Court was of tho view that no impor-
tance could be given to the respondent's statement of admissiol,1 before the 
Customs Suprintendent as the san:ie had ~9t b;en put to him under s. 342, 
D 
E 
F 
G 
H 
A 
B 
c 
D 
E 
G 
226 
SUPREME COURT RE~RTS 
(!9C3] 2 s.c.a. 
Cr. P.C. and the person who rec9rded it had also not been examined. In so 
far as the answer given by ·the respondent to the question put by the court 
under s. 342, Cr. P.C. the High Court observed that even assuming that it 
would have some value, the prosecution could not seek to split the same into 
various parts and rely on what it considered to be advantageous to establish 
its case. 
Allowing the apeeal against ac:i.uittal, 
HE~D : The onus of proving]the facts essential to the establishment of 
the charge against an accused lies upon the prosecution and the evidence 
must be .such as to exclude every reaso11able doubt about the guilt of the accused. 
If a reas,Onable doubt arises in the Dlind of the court after taking into consi-
deration the entire material before it regarding the ftcomplicity of the accused 
the benefit of such doubt should b·' given to the accused but the reasonable 
doubt should be a real and substantial one and a 
1well founded actual doubt 
arising out of the evidence existing after consideration of all the evidence' . 
. [230 C-E] 
Woodroffe & Ameer Ali's La·v of Evidence, 13th ed. Vol. I, pp. 203-204, 
referred to. 
In the instant case the doubt entertained by the High Court about the 
nature c1f the metallic bars cannot be considered to be a reasonable doubt. 
It is well known that persons who are ·goldsmiths by profession are able to find 
out whether a piece of metal is gold or not b1 the colour of the streak produced 
by rubbing it on a toucb-stone used hy th-em even though their assessment of 
its purity may not be exact. Further. the respondent did not dispute that gold 
had been recovered· from his box. :Reading bis answer to the question put 
under s. 342, Cr. P.C. as a whole, it rneans that be knew that when his steel 
trunk was opened and searched there was gold in it but be bad no knowledge 
that the packet contained gold when it was banded 

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