S. RAVINDRA BHAT, J.

( 1 ) THIS revision challenges an order dated 15-3-2003 by which the petitioners were charged with committing offences under Sections 420 and 511 indian Penal Code (IPC) read with Sections 468/471, read with Section 120-B and section 12 of the Passports Act.

( 2 ) BRIEFLY, the facts are that Section 111 (d) of the Customs Act, 1962, enacts that any goods, imported, or or attempted to be imported or brought within the Indian Customs Waters, contrary to any prohibition imposed under the is liable to confiscation. It was alleged that during the relevant period import of cars without valid import licence/customs clearing permit was restricted/prohibited under Clause 3 (1) of Imports (Control) Order, 1955 issued under Clause 3 of Imports and Exports (Control) Act, 1947 read with Public notices No. 21-ITC/92-97 dated 26/6/92 and Public Notice No. 197-ITC/ (PN)/90-93 dated 16/8/91 issued by the Chief Controller of Imports and Exports, Central government. These prohibitions were deemed to have been imposed under Section111 of Customs Act, 1962. According to conditions laid under Public Notice dated 16/8/91 payment for the imported car should not have been remitted fr