(1.) Heard learned Special Public Prosecutor for the appellant and learned Counsel for the respondent.
(2.) This is an appeal preferred against the judgment and order dated 23.03.2011 rendered in Criminal Case No. 1/C/2005/A passed by learned Chief Judicial Magistrate, South Goa, Margao, thereby acquitting the respondent of the offence punishable under Section 135(1)(c)(ii) of the Customs Act, 196
(3.) Briefly stated, the facts of the case are as under: