Judgment

GROVER, J.:. - This is an appeal by certificate from a judgment of the Bombay High Court upholding the conviction and sentence of the appellant under Section 167 (81) of the Sea Customs Act, 1878, hereinafter called the Act and Section 120-B of the Indian Penal Code read with the aforesaid section and Section 5 of the Imports and Exports (Control) Act, 1947. The main point for determination is whether Section 187-A of the Act is unconstitutional on the ground that it is violative of Article 14 of the Constitution. The facts to the extent they are necessary may be set out.

2. The appellant carried on business in the name of M/s Jaihind Ex-Import Corporation as its sole proprietor. He also carried on business as a partner in another firm run under the name and style of Alran Optics (India) Corporation. The offices of the two firm were situate at New Charni Road, Bombay. According to the case of the prosecution the appellant with the object of defrauding the Government of customs duty payable on certain goods and with a view to evading prohibition imposed on the import of such goods was a party to criminal conspiracy, some of the other parties being M/s O & K Heydegger and M/