V.K. AGARWAL, ASSISTANT COLLECTOR OF CUSTOMS vs VASANTRAJ BHAGWANJI BHATIA & ORS.

The Supreme Court held that an acquittal under Section 111 read with Section 135 of the Customs Act does not bar prosecution under Section 85 of the Gold (Control) Act, 1968, as the ingredients for each offence are distinct. The Court clarified that mere possession of primary gold constitutes an offence under the Gold (Control) Act, irrespective of any prohibition on import under the Customs Act. The Court allowed the appeal, stating that the trial under the Gold (Control) Act could proceed as the offences are based on different legal requirements and facts.