( 1 ) THIS petition under section 482 Cr. PC seeks quashing of the proceedings in CC No. l of 2000 on the file of the Special Judge for Economic Offence, hyderabad in which the petitioners are sought to be prosecuted for an offence under section 135 of the Customs Act 1962, for contravention of the provisions of section 111 (0) of the said Act. It would appear that the first Petitioner Company are the manufacturers of Jelly filled cables and they imported certain Machinery for the purpose of the said manufacture. The petitioners sought to take advantage of the concessional customs duty in terms of the notification No. 315 of 1983/cus, dated

( 2 ) 11. 1983 issued by the Central Board of Excise and Customs. Under this notification when the plant and equipment for the manufacture of Electronic items are imported into India, such items shall be liable for customs duty at the reduced rate of 25%. This however, is subject to the condition that an officer not lower in rank than the director in the Department of Electronics, government of India or any Industrial advisor in the Directorate General of technical Development of Government of india or Deputy Director General in the