BALKRISHNA CHHAGANLAL SONI vs STATE OF WEST BENGAL

The Supreme Court upheld the conviction under Rule 126P(2)(ii) of the Defence of India Rules, 1962, stating that it applies to all gold, including smuggled gold, and confirmed that the appellant was in control of the indigenous gold found in his residence. The Court clarified that Section 107 of the Customs Act allows for the examination of any person, including suspects, without restriction, thereby facilitating the investigatory process. The appeal was dismissed, affirming the sentence imposed by the lower court.