(1.) This revisional application raises an important question of law.
(2.) Bharat Shivji Sethia and Madhusudhan Deb Chand Sethia, the two petitioners before us, were tried before a learned Metropolitan Magistrate on the following charges:
(3.) On conclusion of the trial they were convicted of both the charges. For their conviction under Sections 5 of the Imports and Exports (Control) Act, 1947 ("Act" for short), each of them was sentenced to rigorous imprisonment for one year and to a fine of Rs. 2,000, in default to rigorous imprisonment for three months more, while for their conviction under Sections 120B, Indian Penal Code, read with Sections 5 of the Act, each of them was sentenced to rigorous imprisonment for six months and to a fine of Rs. 2,000, in default to rigorous imprisonment for two months more, the sentences running concurrently. The learned Magistrate also passed an order for confiscation of the car to the Government.