ASSISTANT COLLECTOR CUSTOMS DEPT. Vs. HASMUKH PRABHUDAS SHARMA

JUDGEMENT

(1.) BY way of this appeal, the appellant -State has challenged the judgment and order dated 08.03.1991 passed by the learned Additional Chief Metropolitan Magistrate, Ahmedabad in Criminal Case No.129 of 1986, whereby the accused was acquitted of the charge for offence under Sections 135(2) of the Customs Act and Section 120 -B of the Indian Penal Code. The case under the Gold Control Act ended in conviction of Kadar Batti and he was sentenced to 7 years rigorous imprisonment and fine.

(2.) SHORT facts leading to filing of the present appeal are as under: -

(3.) MS .Chetna Shah, learned APP submitted that the learned Judge has hardly dealt this point though it was vehemently argued. She has further submitted that the accused No.1 Hasmukh Sharma has stated that his statement was recorded u/s. 108 of the Customs Act .