Judgment

SIKRI, J.: - 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 S. 23 (1A) 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 each, in default, to rigorous imprisonment for a further period of three months each. The appellant, Bhagwandeo Tewari was sentenced to rigorous imprisonment for three months and to pay a fine of Rs. 1,000, in default, to rigorous imprisonment for two months. The firm was sentenced to pay a fine of Rs. 2,000. It does not appear that any special leave was obtained on behalf of the firm.

2. In order to appreciate the contentions made before us it is necessary to state the relevant facts. On October 25, 1958, Customs Preventive Officer B. Roy examined a parcel {wooden case) which purported to contain Rasogolla, Achar, Papar and dried vegetable, booked for Hongkong , to be taken by th