ORDER

Delay condoned.

2. Though this is not a case which deserves grant of leave to prefer appeal, we think it appropriate to dispose of the petition with a reasoned order as many cases involving similar issues are being filed.

3. According to the petitioner, he is entitled to set off as provided under Section 428 of the Code of Criminal Procedure, 1973 (in short the Code ) for the period of detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (in short COFEPOSA ), since the detention was quashed by the Delhi High Court. Reliance is placed on a decision of this Court in State of Maharashtra and Another vs. Najakat Alia Mubarak Ali (2001 (6) SCC 311) to contend that the period is available to be set off against the period of sentence imposed on conviction under Section 135 (1) of the Customs Act, 1962 (in short the Customs Act ).

4. Factual position is almost undisputed and needs to be noted in brief. Prosecution version which led to trial of the accused-petitioner is as follows:-

The petitioner arrived at the Trivandrum Airport on 12.8.1985 from Dubai by Air India Flight No. AI 920. Though declaration was given by him about the posses