UNION OF INDIA Vs. S P GOYAL

JUDGEMENT

(1.) LOOKING to the issue involved in this matter, it was decided, by consent of the parties, that at this stage itself the matter would be heard finally. Accordingly it was heard by me yesterday and today also.

(2.) THIS appeal against acquittal is filed by the Union of India through Commissioner of Customs, Mumbai against S. P. Goyal, Director, M/s. Cannon Steel (Pvt.) Ltd. Accused No. 1 was acquitted by Additional Chief Metropolitan Magistrate, 47th Court, Esplanade, Mumbai by his order dated 30-4-2001 and the acquittal was under Section 1/4 of the Indian Penal Code, in addition, the Magistrate also directed that the seized property be returned back to the person from whom it has been taken charge or.

(3.) BOTH these aspects of the impugned order viz. the order of acquittal and the order of return of seized property are challenged by the applicant.