Judgment

GROVER, J.: These appeals have been brought by certificate from a judgment of the Bombay High Court. Gian Mahtani the sole appellant in Cr. A. 66/68 has been convicted by the High Court of charges under section 135 (b) (ii) of the Customs Act 1962 and S. 5 of the Imports and Exports Control Act 1947. He has been sentenced to two years on each of the several charges Nos. 28 to 33 and 38 to 41, the sentences being concurrent. On charges Nos. 63 to 66 a sentence of six months rigorous imprisonment has been imposed. It has been directed that the sentences on all the charges shall run concurrently. In Cr. A. No. 69 of 1968 the sentence of Budhoo and two others was reduced by the High Court to rigorous imprisonment for 6 months. It may be stated that Gian Mahtani had been acquitted by the Additional Chief Presidency Magistrate but Budhoo and others had been convicted and sentenced to 9 month rigorous imprisonment by him on charges Nos. 51, 52, 54, 55, 57 and 58 which related to commission of offences under the aforesaid enactments and under Section 120-B of the Indian Penal Code.

2. The Assistant Collector of Customs, Preventive Department, Bombay, filed a complaint dated August