GIRDHARI LAL GUPTA Vs. D N MEHTA ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) THESE appeals, by special leave, are directed against the judgment of the High court at Calcutta whereby the High court (A. K. Das and K. K. Mitra, JJ.) set aside the order of acquittal and convicted the appellants before us under Section 23(1-A) of the Foreign Exchange Regulation Act (VII of 1947)-hereinafter referred to as the Act. The appellant, Girdharilal Gupta, and the appellant Puranmall Jain, were sentenced to rigorous imprisonment for six months each and to pay a fine of Rs. 2,000.00 each, in default, to rigorous imprisonment for a further period of three months each. The appellant, <PG>532</PG> Bhagwandeo Tiwari was sentenced to rigorous imprisonment for three months and to pay a fine of Rs. 1,000.00, in default, to rigorous imprisonment for two months. The firm was sentenced to pay a fine of Rs. 2,000.00. It does not appear that any special leave was obtained on behalf of the firm.

(3.) AT the trial a number of witnesses were examined. B. Roy, Customs Preventive Officer, gave evidence regarding the discovery of Rs.51,000.00 in Indian currency notes, apart from Rasogollas, pickles, etc. on 25/10/1958. No cross-examination was directed to show that this did not happen on 25/10/1958.