Judgment

JUDGMENT - The Union of India on being aggrieved by the judgment of the High Court of Bombay, Nagpur Bench rendered in Criminal Application No. 120/79 allowing the revision and setting aside the conviction and sentence by disturbing the concurrent finding of facts on the basis of which the trial court convicted the accused Nos. I and 2 (respondents Nos. 1 and 2 in this criminal appeal) under S. 135 of the Customs Act and sentenced them to undergo imprisonment for two years and also imposed upon each of them a fine of Rs. 2,000/-, in default thereof to suffer rigorous imprisonment for six months, which conviction and sentence imposed by the trial court were confirmed by the appellate court.

2. The accusations on the basis of which the respondents Nos. I and 2 took their trial, are that on 13-9-73 at Nagpur Railway Station, they were found in possession of 26 wrist watches, and 11 wrist watches of foreign make respectively and carrying, removing, disposing, keeping and concealing the above wrist watches which both the respondents knew or had reason to believe that the said watches were liable for confiscation under the Customs Act and thereby they committed an offence punishab