ASSTT. COLLECTOR OF C. EX. Vs. M. GANESAN

JUDGEMENT

(1.) The accused Nos. 1 and 2 in C.C. No. 81 of 1989 on the file of the Additional Chief Judicial Magistrate were convicted for an offence under Sec. 111(d) read with 135(i)(b)(i) of the Customs Act and sentenced each to undergo RI for a period of 2 years and to pay a fine of Rs. 3,000/ -, in default, to suffer RI for 3 months. They were also convicted under the Gold Control Act, 1968 for the offence under Sec. 71 read with 85(1)(ii)(a) of the Act and were sentenced to undergo RI for one year and to pay a fine of Rs. 2,000/ - each, in default, to suffer RI for 3 months. A3 was convicted for an offence under Sec. 11 r/w. 13(i) of the Foreign Exchange Regulation Act, 1973 and was sentenced to undergo RI for 2 years and pay a fine of Rs. 2,000/ -, in default, to suffer RI for 3 months. He was also convicted under Sec. 111(d) of the Customs Act r/w. 13(I) and 67 of the Foreign Exchange Regulation Act and also under Sec. 3(2) of the Exports and Imports Act r/w. 135(I)(b)(I) of the Customs Act and was sentenced to undergo RI for 2 years and to pay a fine of Rs. 2/000/ -, in default, to suffer RI for 3 months. He was also convicted for an offence under Sec. 71 r/w. 85(1)(ii)(a) of the Gold Control Act and was sentenced to undergo RI for one year and to pay a fine of Rs. 2,000/ -, in default, to suffer RI for 3 months. The accused Nos, 4 to 7 were convicted for an offence under Sec. 111(d) r/w. 135(b)(I) of the Customs Act and were sentenced to undergo RI for one year and to pay a fine of Rs. 2,000/ - each, in default, to suffer RI for 3 months. All the accused were ordered to suffer the imprisonment concurrently.

(2.) As against the Judgment of conviction and sentence the accused went on appeal before the Principal Sessions Judge, Madurai, who heard their appeals in C.A. Nos. 91, 92, 97, 98 and 100 of 1992 and allowed their appeals, thereby set aside the conviction and sentence. Hence the Assistant Collector of Central Excise has preferred these appeals.

(3.) C.A. No. 454 of 1993 was filed against the acquittal of Accused No. 7. C.A. No. 551 of 1993 was filed against the acquittal of Accused Nos. 5 and 6. C.A. No. 552 of 1993 was filed against the acquittal of Accused Nos. 1 and 2. C.A. No. 553 of 1993 was filed against the acquittal of Accused No. 4. C.A. No. 554 of 1993 was filed against the acquittal of Accused No. 3. Since all these appeals relate to the same calendar case, the following common Judgment is passed and the respondents are described as accused only with reference to their numbers as per the Trial Court Judgment.