1. The subject matter of these appeal is a Luxury car manufactured by Toyoto Company at Japan in the trade name of LEXUS, sold at London and landed in India defying all the Regulations of the Importing Country. The persons involved in defying the Regulations are many, but few of them were caught in the dragnet of CBI and were prosecuted. The trial Court has held them all guilty. Hence, they are before this Court as appellants.

2. The role of each of the appellants as found proved by the trial court;

(i) M.Natarajan(A-1): Managing Director of M/s.Tamilarasi Publications. He opened a Current Account bearing No.872 at Indian Bank, Abiramapuram, Chennai, in the name of M/s. Tamilarasi Publications, Chennai. Issued a letter to the Manager, Indian Bank, Abhiramapuram Branch authorising V.Bhaskaran(A-2), to operate his account on his behalf. From the said account Customs Duty for the import of LEXUS car was remitted by way of Bankers Pay Order. Though the Regulation says that Customs Duty remittance must be paid by way of Foreign Inward Remittance through Bankers Pay Order, the Indian Currency deposited into the Current Account of M/s. Tamilarasi Publications was used for remittan