Judgment

KOSHAL, J.:- This appeal by special leave is directed against the judgment dated 7th August 1973 of the Bombay High Court upholding the conviction of Seventilal Karsondas Modi (the sole appellant before us) for an offence under Section 120-B of the Indian Penal Code read with clauses (a) and (b) of sub-section (1) of the Section 135 of the Customs Act 1962 and a sentence of rigorous imprisonment for a year recorded by the Chief Presidency Magistrate, Bombay,

2. The appellant was one of 30 accused persons against whom the police initiated proceedings in the court of the trial Magistrate. Out of them, accused Nos. 28 to 30 were not tried as they had absconded and could not be apprehended. The case against accused Nos. 18 and 19 was allowed to be withdrawn by the learned Magistrate on an application made by the Public Prosecutor under Section 494 of the Code of Criminal Procedure. Accused Nos. 14, 24, 25, 26 and 27 were discharged by the learned Magistrate for want of evidence against them. Charges were framed by him on 10 counts against the other 20 accused who were tried in consequence. At the trial, 266 witnesses were examined in support of the prosecution case and 6 in defe