(1.) SHIV Pal, accused-respondent, was convicted by the Trial Court on the basis of his plea of guilty for the offences under Sections 468, 420 and 471 of the Indian Penal Code as well as under Section 5 of the Imports and Exports (Control) Act. 1947, (hereinafter called the Act) and sentenced to undergo imprisonment till the rising of the Court and to pay a fine of Rs. 10,000.00. The State has moved this appeal for enhancement of sentence, inter alia on the ground that under the circumstances of the case, the Trial Court had wrongly taken a lenient view in the matter of sentence although the proviso to Section 5 of the Act provides the awarding of minimum sentence of six months.
(2.) THE brief resume of facts relevant for the disposal of this appeal is that the petitioner is the sole proprietor of a Firm M/s S.P. Exporters, House No. 1183, Deresi Road, Ludhiana, and obtained an advance import licence from the office of Deputy Chief Controller of Imports from and Exports,Amritsar, for Rs. 6,69,600.00 for the import of polyester filement yam on the basis of forged documents alleged to have been issued by M/s Abdul Lactfnamum Suk Dalam, Bahrain etc. THE advance import licence was issued subject to the condition that the licensed shall export 62,000 pieces of baby suits made of polyester knitted clothes to M/s Abdul Lactfnamum Suk Dalam, Bahrain, within a period of six months from the date of import ion of the first consignment of yam. Shiv Pal accused imported the material under the advance import licence but did not export 6,200 pieces of garments. After the recording of the statement of the complainant, the accused respondent moved an application showing his willingness to plead guilty. THE Trial Court then recorded the statement of the accused and believing the same convicted and sentenced him as referred to above by taking into consideration the financial loss of the accused as well as his young age and the mitigating circumstances by holding as under: