JUDGMENT

FAZAL ALI, J. :— These two appeals by special leave are directed against a judgment dated February 16, 1973, of the Bombay High Court by which the two respondents, who were Accused No. 1 and Accused No. 5 before the Trial Court, were acquitted of the charges framed against them. As both the appeals arise out of the same case, we propose to dispose them of by one common judgment.

2. The two respondents and others were tried by the Chief Presidency Magistrate under various sections of the Customs Act as also Section 5 of Imports and Exports (Control) Act, 1947, read with Section 120B, of the Indian Penal Code. The learned Magistrate convicted the respondents under Section 135 (a) and (b) of the Customs Act read with Section 120B, I. P. C. and also under Section 5 of the Imports and Exports (Control) Act, 1947, and sentenced respondent No. 1 (A-1), P. K.Pathak to rigorous imprisonment for three years under Section 135 (a) and (b) of the Customs Act and for one year under Section 120B, I. P. C. and Section 5 of the Imports and Exports (Control) Act. He further directed that the sentences would run concurrently. Respondent No. 2 (A-5). Shri Madhukar Keshav Waity, was also convic