JUDGMENT

R. S. SARKARIA, J.:—Veera Ibrahim, appellant was accused No. 2 in the complaint filed by Assistant Collector of Customs, Preventive Department Bombay before the Chief Presidency Magistrate for his prosecution along with one Abdul Umrao Rauf, accused No.1, in respect of offences under Ss. 135 (a) and 135 (b) of the Customs Act, 1962 and S.5 of the Imports and Exports (Control) Act, 1947. The trial Magistrate convicted both the accused on all the three charges and sentenced them to two years rigorous imprisonment on each count with a direction that the sentences would run concurrently. Against that judgment, two separate appeals were filed by the convicts in the Bombay High Court which acquitted both the accused of the offences under Section 5 of the Imports and Exports (Control) Act, 1947 and under Section 135 (b) of the Customs Act, but maintained their conviction on the charge under Section 135 (a) of that Act reducing the sentence to one year s rigorous imprisonment. The High Court, however, granted a certificate under Article 134 (1) (c) of the Constitution, on the basis of which, this appeal has been filed.

2. The main question with reference to which the certificate wa