1. These revision applications are directed against the common judgment and order dated 31.1.1997 passed by the learned Additional Sessions Judge, Kutch - Bhuj in three Criminal Appeals No. 41 of 1995, 42 of 1995 and 43 of 1995. The impugned judgment and order confirmed the judgment and order passed by the learned Chief Judicial Magistrate, Bhuj – Kutch in Criminal Case No. 2633 of 1984.

2. In the appeals afore-stated, the sentences imposed upon each of the accused, namely, Shamji Govindji Aiyer - accused No. 1, Naran Kanji Aiyer – accused No. 2 and Shamji Naran Aiyer – accused No. 5 of rigorous imprisonment of two years and a fine of Rs. 500/- and sentence of simple imprisonment of six months in default of payment of fine under section 135 of the Customs Act came to be confirmed. Similarly, the judgment and order imposing sentence of rigorous imprisonment of five years and a fine of Rs. 10,000/- and sentence of simple imprisonment of 12 months in default of payment of fine came to be confirmed qua accused No. 4 – Dhanji Ramji Aiyer. Accused No. 3 was acquitted by the trial court.

3. The brief facts leading to this group of revisions can be stated thus : On receipt of the i