JUDGMENT

K.M. Joseph, J.

The appeal maintained by Special Leave is directed against the judgment of Learned Single Judge of High Court of Delhi upholding the dismissal of the complaint filed by the appellant herein against the respondent and discharging him of offences under Sections 132 and 135 of the Customs Act, 1962. The Additional Chief Metropolitan Magistrate allowed the application for discharge filed by the respondent accepting the contention of the respondent that there is a complete bar with regard to the prosecution under the Customs Act, 1962, and under the Customs Act, and the Collector of Customs has power only to confiscate the goods and impose penalty for having committed breach of Section 3 of the Antiquities and Art Treasures Act, 1972 (hereinafter referred to as "the Antiquities Act"). The Magistrate purported to follow the judgment of Learned Single judge of the High Court of Delhi in Dr. V.J.A. Flynn vs. S.S. Chauhan & Another. The High Court by the impugned order has come to endorse the said view.

2. We have heard Mr. Man Lekhi, learned Additional Solicitor Genera