S.B. Shukre, J.

1. Heard learned Special Public Prosecutor for the appellant and learned Counsel for the respondent.

2. This is an appeal preferred against the judgment and order dated 23.03.2011 rendered in Criminal Case No. 1/C/2005/A passed by learned Chief Judicial Magistrate, South Goa, Margao, thereby acquitting the respondent of the offence punishable under Section 135(1)(c)(ii) of the Customs Act, 1962.

3. Briefly stated, the facts of the case are as under:

On 14.07.2003 at about 14:00 hours when the respondent accompanied by two ladies namely, Smt. Shobha Khira and Ms. Tina Khira had checked in to board Indian Airlines Flight to Sharjah, officers of the appellant having received prior information intercepted the respondent and the two ladies accompanying him in order to find out if they were carrying with them any goods in contravention of the provisions of Section 135(1)(c)(ii) read with Section 113(d) of the Customs Act. Upon interrogation, it was noticed that the respondent and the said two ladies had already checked in their baggage but, were also carrying with them one hand bag each as cabin baggage. When the checked in baggage and cabin baggage were subjected t