Judgment

ALAGIRISWAMI, J.: - The appellant was convicted by the Special Judge of Bombay under S. 1 65-A I.P.C. and sentenced to rigorous imprisonment for one year and to pay a fine of Rupees 10.000. On appeal the High Court of Bombay upheld the conviction but reduced the sentence of imprisonment to six months. The appellant is a partner of a firm owning the New India Knitting Mills in Amritsar. It has a sister concern called J. D. Woollen and Silk Mills, which is owned by a partnership firm of which the appellant s minor son is a partner. On 10-10-1963 the J. D. Mills was given an import licence for Rs. 23,480/- for spare parts for Warp Knitting Machine from Germany. Towards a part of that import licence goods valued at Rupees 11.699/- arrived in Bombay on 16-3-1964. The J. D. Mills arranged for clearance of this consignment by the New Suraj Transit Company having its head office in Amritsar and a branch in Bombay. One Hiro Shahani, who became an approver in this case, was an employee of the clearing agents. Bakubhai Ambalal & Co. were the representatives in India of the machinery manufacturing company.

2. It appears that in July 1963 there was an anonymous petition against the two m