Natarajan, J. - (1.) These two appeals by special leave are connected and arise out of the judgment of the High Court of Punjab and Haryana in Criminal Appeal No. 269 of 1974. The said appeal preferred by the State against the acquittal of accused 1 and 2, who are the appellants herein, by the Appellate Judge was allowed and the High Court restored the conviction entered against them by the Chief Judicial Magistrate, of an offence under S. 161(81) (167 (81)), Sea Customs, Act, and the sentence of 2 years' R.I. awarded therefor.
(2.) Learned counsel for the appellants took us through the judgments of the appellate Court and the High Court and relevant portions of the evidence and strenuously argued that the appellants had not committed any offence under the Sea Customs Act and that the gold seized from them had been lawfully acquired by them from customers for making gold ornaments and they had been fully accounted for and as such the High Court ought not to have set aside their acquittal and restored the conviction entered by the trial Magistrate.
(3.) On bestowing our earnest consideration to the arguments of the learned counsel we find that the High Court has not exceeded its powers or acted erroneously in any manner in allowing the appeal against acquittal and restoring the conviction awarded to the appellants by the trial Magistrate. The conviction Awarded to the appellants must, therefore, stand and we accordingly confirm the same.;