CENTRAL BUREAU OF INVESTIGATION Vs. K HARWINDER BAWA

JUDGEMENT

(1.) IN these Revision Applications following two questions have been referred for consideration of the Division Bench by the learned Single Judge of this Court:

(2.) BOTH these criminal revision applications are directed against the orders of discharge passed by the Special Judge in a prosecution in which the officers of Customs were sought to be prosecuted along with the accused who had come back to India after transfer of his residence. The charges levelled against them are of conspiracy and cheating for charging less duty on the un-accompanied baggage which had arrived at Indira Docks, Mumbai.

(3.) RELIANCE was placed on behalf of the accused on the earlier Notification dated 8th April 1993 on the subject of the Transfer of Residence Rules, 1978 and Clearance of un-accompanied baggage. Para 3 of the said notification states as follows: