These are two connected appeals instituted by Bhagwandas Goenka, against the convictions and sentences of the learned Chief Presidency Magistrate in C.C. Nos. 6910 and 6911 of 1956, convicting this appellant under section 4. (3) read with section 23, and sections 4 (1) and 9 read with Notification No. 12 (13) F-1/47 dated 25th March, 1947 and section 23 respectively of the Foreign Exchange-Regulation Act, 1947, and sentencing him to pay a fine of Rs. 1,000 upon each charge. The cases were tried and dealt with by the learned Magistrate separately, but, as a matter of fact, the transactions are inter-related and have to be viewed as a whole. They mainly occurred within the period 26th July, 1951 and 14th September, 1951, when the appellant visited the United States along with his wife Saroj Goenka, who was a co-accused in the lower Court in C.C. No. 6911 of 1956, but was discharged. Before proceeding into the facts, it will be convenient to set out the charges, and also to scrutinise, in this context itself, the relevant provisions of the Foreign Exchange Regulation Act which the appellant is supposed to have infringed.

In C.C. No. 6910 of 1956 in the Court below,