Supreme Court Dismisses Appeals in Customs Act Case, Upholds Convictions for Smuggling Foreign Wrist Watches. Appellants Convicted Under Section 135(1)(b)(i) of Customs Act Based on Confessional Statements and Recovery Evidence

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Case Note & Summary

The Supreme Court heard appeals against a common judgment of the Gujarat High Court dated 21 December 2010, which dismissed criminal revision applications and affirmed the conviction of the appellants under Section 135(1)(b)(i) of the Customs Act, 1962. The case involved the recovery of 777 foreign wrist watches and 879 watch straps from two jute sacks concealed near a fisherman's jetty in Mandvi on 30 April 1985. The prosecution alleged that the appellants, including ship owners and crew, knowingly dealt with smuggled goods. The trial court convicted seven accused persons, sentencing them to three years rigorous imprisonment and a fine. The appellate court and High Court upheld the conviction. In the Supreme Court, appellants argued that the conviction relied solely on confessional statements under Section 108 of the Customs Act, 1962 without independent corroboration. The Court dismissed the appeals, upholding the convictions based on the evidence on record.

Headnote

The Supreme Court dismissed criminal appeals challenging the conviction under Section 135(1)(b)(i) of the Customs Act, 1962 for smuggling foreign wrist watches -- The appellants were convicted based on confessional statements recorded under Section 108 of the Customs Act, 1962 and recovery of smuggled goods -- The High Court had affirmed the trial court's judgment, which was upheld by the Supreme Court -- The Court held that the confessional statements were corroborated by other evidence, making the conviction legally sustainable

Issue of Consideration: The Issue of whether the conviction based solely on confessional statements under Section 108 of the Customs Act, 1962 is legally sustainable without independent corroborative evidence

Final Decision

The Supreme Court dismissed the criminal appeals and upheld the convictions of the appellants under Section 135(1)(b)(i) of the Customs Act, 1962, affirming the judgments of the lower courts

2026 LawText (SC) (02) 56

Criminal Appeal No(s). 1000 of 2012, Criminal Appeal No(s). 1232-1237 of 2012

2026-02-23

Vikram Nath J. , Sandeep Mehta J.

2026 INSC 180

Mr. Ravi Panwar, Shri Amar Dave

Amad Noormamad Bakali, Aamad Alimamad Paleja, Anwarali Abdula Sama, Chamanlal Kakubhai Thakkar, Ismail Alimamad Paleja, Ismail Ibrahim Mandhara, Abdul Jumma Mandhara

The State of Gujarat & Ors.

Nature of Litigation: Criminal appeal against conviction under the Customs Act, 1962 for smuggling foreign wrist watches

Remedy Sought

Appellants seeking acquittal by challenging the conviction upheld by the High Court

Filing Reason

Appellants filed appeals by special leave against the High Court judgment affirming their conviction

Previous Decisions

Trial court convicted accused under Section 135(1)(b)(i) of the Customs Act, 1962 on 26 March 2003 -- Appellate court dismissed appeals on 21 May 2005 -- High Court dismissed revisions on 21 December 2010

Issues

Whether the conviction based solely on confessional statements under Section 108 of the Customs Act, 1962 is legally sustainable without independent corroborative evidence Whether the prosecution proved beyond reasonable doubt that the appellants knowingly dealt with smuggled goods under Section 135(1)(b)(i) of the Customs Act, 1962

Submissions/Arguments

Appellants argued that conviction relied solely on confessional statements under Section 108 of the Customs Act, 1962 without independent corroboration Appellants contended that the recovery of goods was from an abandoned condition and did not link them directly to the offence

Ratio Decidendi

Confessional statements recorded under Section 108 of the Customs Act, 1962 can form the basis for conviction if corroborated by other evidence, and the prosecution successfully proved the guilt of the appellants beyond reasonable doubt

Judgment Excerpts

The conviction of the appellant is based solely on the confessional statement of Hussein Mamad Bhadala recorded under Section 108 of the Customs Act, 1962 The case of the Customs Department is based on the recovery dated 30 April 1985 wherein, 777 wrist watches and 879 watch straps of foreign origin recovered from two gunny bags

Procedural History

Criminal complaint filed on 19 January 1987 -- Trial court convicted accused on 26 March 2003 -- Appellate court dismissed appeals on 21 May 2005 -- High Court dismissed revisions on 21 December 2010 -- Supreme Court appeals filed and dismissed

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