LABHCHAND DHANPAT SINGH JAIN vs THE STATE OF MAHARASHTRA

The Supreme Court upheld the conviction of the appellant under Section 135(1)(b) of the Customs Act, 1962, for possessing gold bars that were illegally imported. The Court established that the totality of evidence raised a presumption under Section 114 of the Evidence Act, indicating the gold was smuggled, and the burden of proof for innocent receipt under Section 106 of the Evidence Act was not discharged by the appellant. The Court noted that while the questioning under Section 342 of the Code of Criminal Procedure was not strictly compliant, it did not result in injustice, and the sentence was reduced to the period already served due to the appellant's age and lack of prior convictions.