( 1 ) THIS is an appeal against an order of acquittal passed by a learned Additional Sessions Judge setting aside the order of conviction passed by a learned Magistrate, Alipur.

( 2 ) THE prosecution case is as follows :

( 3 ) ON June 19, 1959 at about 3 P. M. the respondent Moti Chand Verma arrived at Dumdum Airport by Quantas Aircraft as a passenger from Singapore. For customs checking, he was taken to the customs enclosure, where the belongings were searched by the customs staff. During the search, the customs officers found that there was false bottom in the record player in his possession. This was opened and underneath was found concealed 261 wrist watches, valued at about Rs. 7630, for which 100% duty was chargeable. A complaint was filed in Court against him by the Assistant Collector of Customs and he was convicted under Section 167 (81) of the Sea Customs Act.

( 4 ) THE defence was a plea of innocence, upon denial that he was carrying the record player with him. He alleged that the record player was foisted upon him by the customs officers.

( 5 ) THERE was an appeal against the order of conviction and the learned Additional Sessions Judge found that prosecutio