DEPARTMENT OF CUSTOMS Vs. SHARAD GANDHI

JUDGEMENT

(1.) The appeal maintained by Special Leave is directed against the judgment of Learned Single Judge of High Court of Delhi upholding the dismissal of the complaint filed by the appellant herein against the respondent and discharging him of offences under Sections 132 and 135 of the Customs Act, 1962. The Additional Chief Metropolitan Magistrate allowed the application for discharge filed by the respondent accepting the contention of the respondent that there is a complete bar with regard to the prosecution under the Customs Act, 1962, and under the Customs Act, and the Collector of Customs has power only to confiscate the goods and impose penalty for having committed breach of Section 3 of the Antiquities and Art Treasures Act, 1972 (hereinafter referred to as "the Antiquities Act"). The Magistrate purported to follow the judgment of Learned Single judge of the High Court of Delhi in Dr. V.J.A. Flynn vs. S.S. Chauhan & Another. The High Court by the impugned order has come to endorse the said view.

(2.) We have heard Mr. Aman Lekhi, learned Additional Solicitor General appearing for the appellant and also learned counsel appearing on behalf of the respondent.

(3.) It must be noted that the Special Leave Petition out of which this appeal arise was ordered to be tagged with SLP(Crl.) No. 1525 of 1996. The said Special Leave Petition was filed against the judgment of learned Single Judge of High Court of Delhi which has been relied upon by the Court's below for discharging the accused. As it turns out, the said Special Leave Petition has been closed by order dated 09.05.2016 by reason of the death of the respondent in the said case. The learned Additional Solicitor General would contend that there is a clear error in the reasoning of the Court by which it has concluded that prosecution is not maintainable under Sections 132 and 135 of the Customs Act, 1962. The error stems from a misapprehension both of the scheme of the Act and also the principles of law which govern the situation.