Judgment

JASWANT SINGH, J.:- On the basis of recovery of 30 gold ingots bearing foreign markings effected by the Central Excise and Customs Headquarters Staff, Preventive Branch, Bangalors on April 16, 1964 from the suit-case which the respondent is alleged to be carrying on alighting from Guntakai-Bangalore Train No. 85 at Yeshwanthpur Railway Station without a permit granted by the Administrator as required by Rule 126-H (2) (d) (ii) of the Defence of India (Amendment) Rules, 1963 relating to gold control (hereinafter referred to as the D. I. Rules) and without including the same in the prescribed declaration as required by sub-rules (1) and (10) of Rs. 126-I of the D. I. Rules, the respondent was proceeded against in the Court of the Magistrate, 1st Class, Bangalore under Section 135 (ii) of the Customs Act, 1962 and Rules 126-P (2) (ii) and 126-P (1) (i) of the D. I. Rules. On a consideration of the evidence adduced in the case, the Magistrate acquitted the respondent of the charge under Section 135 of the Customs Act but convicted him for the commission of an offence under R. 126-I (1) and (10) read with Rule 126-P (2) (ii) of the D. I. Rules and sentenced him to rigorous impri