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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.

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 bag was found to contain foreign currencies valued at Rs.27,77,263/-.No explanation was given by A2 for the foreign currency in his possession, and hence the same was seized under Section 110 of the Act.

2.1. According to the complainant, A1 in his voluntary statement given under Section 108 of the Act on 17.4.1999, admitted seizure of the foreign currency and further stated that during the period from 1985 to 1993 he used to sell clothes, cosmetics on the footpath

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