(1.) CHALLENGE in this appeal is to the judgment dated 9th September, 1996 rendered by Special Judicial Magistrate (Economic Offences) Rajasthan Jaipur, whereby he acquitted the accused respondents Sita Ram Somani and Om Prakash Soni in the offence under Section 135 of the Customs Act, 1962 (herein after referred to as 'Act, 1962').
(2.) THE nub of the prosecution story is as under:
(3.) HEARD the learned Counsel for the appellant as also the learned Counsel appearing for the accused respondents and with their assistance carefully scanned the relevant material on record.