(1.) PROSECUTION case set up against the three accused in the complaint filed by the Assistant Collector of Customs, Amritsar, against them under Sections 135 and 135a of the Customs Act, 1962, is:
(2.) ON being charged with the commission of offences under Sections 135 and 135 A of the Customs Act, all the three accused pleaded 'not guilty' thereto and claimed to be tried. Vide its impugned judgment dated March 3,1982, learned Trial Court gave to all the three accused benefit of doubt and acquitted them. Feeling aggrieved from the judgment of acquittal aforesaid, Union of India in the Ministry of Finance (Department of Revenue) has filed Criminal Appeal No. 686-DBA of 1982 through its Assistant Collector of Customs at Amritsar. Hence the appeal.
(3.) WE have heard Shri Ashutosh Mohunta, Advocate, for the Union of India, Mrs. Vanita Sapra, Advocate, for the respondent and have carefully perused the record.