JUDGMENT - M.F. SALDANHA, J.:---This is an appeal filed by the Assistant Collector of Customs, Bombay, and is directed against the Judgment and Order of the learned Addl. Chief. Metropolitan Magistrate, Esplanade, Bombay, dated 27th May, 1991. The learned Magistrate had acquitted the respondents before this Court, i.e., the Original Accused, who stood charged with having committed offences punishable under section 120-B of the Indian Penal Code read with section 13(1) of the Foreign Exchange Regulation Act, Imports Control Order 17/55 and section 11 of the Customs Act, under sections 135(1)(a) and 135(1)(b) read with section 135(1)(i) of the Customs Act, 1962, and under section 5 of the Imports and Exports (Control) Act.

2. A few facts which are relevant for the purpose of this appeal are set out below :

According to the prosecution, a ship by name M. V. MANASLU which was on voyage from Karachi to Bombay, relayed a message from the Captain to the agents at Bombay who, in turn, informed the Customs Authorities that a certain quantity of gold had been detected on that ship. In response to this message, a party consisting of the Customs Officers boarded the ship which was leading for t

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