(1.) This is an appeal filed under Sec. 378(4) of the Code of Criminal Procedure, 1973 (Code).
(2.) The appellant initiated prosecution against the respondents by filing a complaint before the Additional Chief Judicial Magistrate (Economic Offences) Court, Ernakulam. In C.C.No.45 of 2001 thereby instituted, respondents were tried on a charge for the offence punishable under Sec. 135(1) (ii) of the Customs Act, 1962. The learned Magistrate acquitted the respondents.
(3.) The allegations levelled against the respondents were as follows: