ORAL JUDGMENT

1.The Assistant Collector of Customs, Valsad, the appellant has preferred this appeal under Section 378 of the Code of Criminal Procedure, 1973 [herein after referred to as the 'Code' for short], challenging the order of acquittal dated 31/3/1992 passed by learned Sessions Judge, Valsad at Navsari, in criminal Appeal No. 13 of 1991, quashing and setting aside the order of conviction and sentence dated 16/5/1991 passed by learned Addl. Chef Judicial Magistrate, Valsad in Criminal Case No. 1 of 1987 and acquitting the accused/ present respondent of the charge of commission of offence under Section 135 of the Customs Act, 1962 and under Section 85 of the Gold Control Act, 1968. This Court (Coram: N.J. Pandya, J) granted leave and admitted the appeal vide order dated 29/7/1993.

2.Heard learned counsels for the parties. The facts in brief leading to filing of this appeal deserve to be set out as under:

2.1 The complaint came to be filed by one Shri.

Dayashankar, Assistant Collector of Customs, Valsad against original accused no.1 Anil Jayram Mangela and Shri. Jayram Ramji Mangela in the court of learned Addl. Chief Judicial Magistrate, Valsad for commission of offence by the