UNION OF INDIA Vs. IQBAL KASAM MEMON

JUDGEMENT

(1.) This is a case where the customs authorities are impugning an order of acquittal dated 4-10-2001 passed by the learned Addl. Chief Metropolitan Magistrate, 47th Court Esplanade, acquitting respondents of offences under various provisions of Customs Act 1962 and Imports and Exports (Control) Act 1947.

(2.) At the outset, I have to note that since respondents were not represented on 6-1-2020, I appointed Mr. Shanay Shah, Advocate as Amicus Curaie. I have to note the immense contribution made by Mr. Shah.

(3.) With the assistance of the counsels, I have perused the records and proceedings, evidence and impugned judgment and in my view judgment impugned does not call for any interference.