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2026 Supreme(Del) 163

IN THE HIGH COURT OF DELHI AT NEW DELHI
CHANDRASEKHARAN SUDHA
Air Customs – Appellant
Versus
Islam Ahmad – Respondent


Advocates Appeared:
For the Petitioner:Ms. Anushree Narain Sr. Standing Counsel with Mr. Yamit Jetly Mr. Naman Chawla, Advocate.
For the Respondent:Ms. Sagita Bhayana, Advocate.

Table of Content
1. appeal under section 378(4) of cr.p.c. (Para 1)
2. factual background of foreign currency seizure. (Para 2)
3. trial court acquits a2 based on evidence. (Para 3 , 4)
4. appeal arguments regarding false implication. (Para 5)
5. consideration of trial court's judgment. (Para 6 , 7)
6. evidence considerations and confessions. (Para 9 , 10)
7. admissibility of statements and legal principles. (Para 12 , 14 , 15 , 16)
8. final dismissal of the appeal. (Para 17)

JUDGMENT

CHANDRASEKHARAN SUDHA, J.

1. In this appeal under Section 378 (4) of the Code of Criminal Procedure, 1973, (the Cr.P.C.), the complainant in CC No. 97/1999 on the file of the Additional Chief Metropolitan Magistrate, Patiala House Courts, New Delhi, assails the judgment dated 05.11.2012 as per which the accused no. 2 (A2), the respondent herein, has been acquitted under Section 248 (1) Cr.P.C. of the offence punishable under Section 135 (1)(a) of the Customs Act, 1962 (the Act).

2. The prosecution case is that on the intervening night of 16.4.1999 and 17.4.1999, accused no. 1 (A1), holder of Indian passport No. A/4242102 was intercepted by the Preventive Officers, Customs and a search was conducted whereby his

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