S. NAGAMUTHU, J.

1. This appeal is against acquittal. The challenge is to the acquittal of the respondent in E.O.C.C No. 48/95 dated 8.6.2004 on the file of the learned Additional Chief Metropolitan Magistrate, EO.I, Egmore, Chennai 8. It was a case instituted on a private complaint filed by the appellant alleging that the respondent had committed offences punishable under Section 135(1) (a) and 135(1)(b) of the Customs Act.

2. The brief facts of the case are as follows:-

P.W.1 was the Superintendent in the Customs Department at Chennai Port Trust during the year 1993. On 19.3.1993, the then Assistant Commissioner of Customs issued a warrant to P.W.1 to search the premises in Door No. 2, Vengupillai Street, Egmore, Chennai, where, the accused/the respondent was residing. Exhibit P-1 is the Search Warrant issued by the Assistant Commissioner.

P.W.1 thereafter arranged to go for house search along with P.W.2-Jayakumar and few other Officers. Accordingly, P.W.1 proceeded to the house of the accused on 19.3.1993 at 12. noon. After informing P.W.1 about his identity and his intention to search as per Exhibit P-1 warrant to the respondent/accused, he along with P.W.2 and other