ASSISTANT CONTROLLER OF CUSTOMS Vs. KEDAR NATH

JUDGEMENT

(1.) This appeal has been brought on leave granted by this Court under Section 417(3) Criminal Procedure Code. The appellant is Assistant Collector of Customs, New Delhi while the respondent is Kedar Nath, a bullion broker of Delhi.

(2.) On a complaint filed by the appellant for an offence under Section 135(b) of the Customs Act, 1962 and Rule 126P(ii) of the Defence of India Rules, 1962 the respondent was convicted by a Sub-Divisional Magistrate and was sentenced to undergo rigorous imprisonment for a period of one year and to pay a fine of Rs. 1000.00, or in default of payment of fine to undergo rigorous imprisonment for six months under each count with a direction that the sentences shall run concurrently.

(3.) The respondent filed an appeal against the judgment of the trial court in the Court of Session and by an order made by Shri M. L. Jain, Addl. Sessions Judge Delhi on 13-8-1968 the appeal was accepted and the judgment of the trial court was reversed.