(1.) This appeal is directed against the judgment and order of conviction dated 08.08.2007 passed by the Foreign Exchange Regulation Tribunal and Sessions Judge, 1st Court Sylhet in Foreign Exchange Regulation Case No. 3 of 2007 arising out of kotwali Police Station Case No. 132 of 2007 dated 26.03.2007 convicting the appellant under section 23(1)of the Foreign Exchange Regulation Act, 1947 and sentencing him to suffer imprisonment for 4(four) years and also confiscated of US $ 4,745, pounds 5476.85 and taka27,80,222/= in favour of the State.