ORDER

The revision petitioners in Crl.R.P.1476 of 2008 are accused Nos.4 and 5 and the revision petitioner in Crl.R.P.1403 of 2008 is the 7th accused in C.C. No.41 of 2000 on the files of the Additional Chief Judicial Magistrate Court, Economic Offences, Ernakulam, who in these revision petitions challenge the concurrent finding of conviction and sentence passed by the courts below under Section 135 (1) (ii) of the Customs Act.

2. Heard.

3. The prosecution allegation can be briefly stated thus:-

On 8.8.1997, the first accused firm brought 35 cartons containing jute bags, churidars, casseroles, bangles, hair clips etc. to the Air Cargo Complex, Thiruvananthapuram for the purpose of export to M/s.Josko Emirates, General Trading, LLC, Ajman, UAE by Air India Flights A1-971. The authorised agent of A1 company prepared four shipping bills and two Airway bills for the purpose of export. The Assistant Director, DRI, Calicut and other Customs and Revenue Intelligence Officers, on receiving information, that the goods contained huge amount of foreign currencies for illegal export, reached Air Cargo Complex. On a close scrutiny by breaking the handles of the jute bags, it was revealed that the