Bhaskaran Pillai Sudheendra Kumar, J.

1. The accused in S.C. No. 18 of 2008 on the files of the Additional Sessions Court, (Adhoc-I), Kasaragod, filed this appeal challenging the conviction and sentence passed by the court below under S. 55(a) of the Abkari Act. Heard.

2. The prosecution allegation is that on 2.7.2005 at 4.00 p.m., the appellant was found transporting 25 packets of Karnataka arrack, each packet contained 100 ml. each., in contravention of the provisions of the Abkari Act. PW 1 detected the offence. He arrested the appellant from the spot. The contraband was also seized. Thereafter, he registered the crime. The investigation was conducted by PW 4. After completing the investigation, PW 4 filed the final report before the Court.

3. Before the court below, PW 1 to PW 4 were examined and Exts. P1 to P11 were marked for the prosecution. No evidence was adduced on the side of the appellant.

4. The learned counsel for the appellant has argued that since only one sample was taken from the contraband, there is violation of mandatory provisions of Excise Manual and consequently, the appellant is entitled to acquittal. The learned counsel for the appellant relied on an