Judgment

Bibek Chaudhuri, J.—By filing two appeals against the same judgment and order of conviction and sentence, appellants Nand Kishore Rai and Smt. Bandana Rai have assailed the judgment passed by the court below in Special Case no. 12 of 2013. Both the appeals were heard analogously and are being disposed of by the following composite judgment.

2. In Special Case No.12 of 2015 arising out of RC Case No.3A of 2013 both the appellants were found guilty to the charge under Section 13(1)(e) of the Prevention of Corruption Act read with Section 109 of the IPC and appellant Nand Kishore Rai was sentenced to suffer imprisonment for six years and with fine and default clause. Appellant Smt. Bandana Rai is sentenced to suffer imprisonment for two years for committing offence under Section 109 of the IPC with fine and default clause.

3. At the outset it is worth mentioning that the appeal against Bandana Rai abated on her death during pendency of the appeal.

4. Undisputedly, appellant Nand Kishore Rai was a superintendent of Customs (preventive), Nepal and Bhutan unit. He was posted at Customs House, Kolkata. It is the allegation of CBI that the said Nand Kishore Rai amassed assets