- (1.) Heard Sri Parv Agarwal, learned counsel for the appellant, Sri A. P. Mathur, learned counsel for the respondent and perused the lower court record.
(2.) The criminal appeal has been filed on behalf of the appellant/complainant against the judgment and order of acquittal of the respondent/accused dated 09.07.2018 passed by Additional Sessions Judge, Varanasi, in Criminal Appeal No. 173 of 2017, arising out of the judgment and order dated 20.07.2017 passed by Special Chief Judicial Magistrate, Varanasi in Criminal Complaint Case No. 765 of 2014, under Section 135(1)(i) of the Customs Act, 1962.
(3.) The prosecution case is that the respondent, Deepak Bajaj, is a holder of British passport and he entered into India on 02.04.2014 from Nepal through Sonauli border. The officers of Sashashtra Seema Bal (S.S.B.) searched him and found 4320 gms of gold of foreign origin worth Rs. 1,09,12,590/- in his pockets of jeans, jacket and shoes. He was produced before the Custom Officers and ultimately the gold recovered from him was confiscated on the ground of being gold of third country origin, import whereof was absolutely prohibited as per Notification No. 09/1996 dated 22.01.1996.;