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Sunday, October 25, 2026
Statutory Provision

Section 135

Of the Customs Act

Key Judgments

Tell Every Accused of Right to Free Legal Aid Before Witnesses Are Examined: Supreme Court to Trial Courts
Supreme Court of India

Granting bail to a woman held for over four years in an NDPS and Customs case involving more than a commercial quantity, the Supreme Court noted she had not cross-examined witnesses until she engaged her own counsel. It directed all trial courts to tell accused persons of their right to legal-aid counsel and to record the offer, the response and the action taken before witnesses are examined (paras 3-13).

Smuggled Gold Can Be Proved by Circumstances Even Without Section 123 Customs Act: Supreme Court
Supreme Court of India

Allowing the State's appeal, the Supreme Court restored a conviction for keeping smuggled gold. An illegal police search does not vitiate the seizure or the trial on a customs complaint (para 10). Even where the Section 123 presumption is unavailable, the prosecution may prove from circumstances that gold was smuggled and that the accused knew it (paras 16, 19-23). The words "acquires possession" in Section 135(1)(b) are not limited to an owner or purchaser (para 23).

Customs Officers May Examine a Suspect Under Section 107; Gold Smugglers Deserve Jail: Supreme Court
Supreme Court of India

The Supreme Court upheld a bullion dealer's conviction for possessing smuggled and undeclared gold. It held that "any person" whom a customs officer may examine under Section 107 of the Customs Act includes a suspect and potential accused, at any place including the Customs House, and that the gold-control penalty covers smuggled gold (paras 3, 15-16). Refusing leniency, it said professional economic offenders deserve jail (paras 18-21).

Customs Officer Is Not a Police Officer Under Section 25 Evidence Act: Supreme Court
Supreme Court of India

A five-judge Bench of the Supreme Court held that a customs officer, under the Sea Customs Act, 1878 or the Customs Act, 1962, is not a "police officer" under Section 25 of the Evidence Act, because he cannot submit a report under Section 173 of the Code of Criminal Procedure (paras 4, 9, 24-26). A person questioned or arrested in a customs enquiry is not "accused of an offence" under Article 20(3) until a complaint is filed before a Magistrate (paras 10, 13, 27-28).

Related Sections

Sections indexed judgments have also cited alongside this one — a factual co-occurrence, not a claim that the provisions are legally related.

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