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Issues: (i) Whether an Assistant Collector of Customs could maintain an appeal against inadequacy of sentence without statutory authority; (ii) Whether the appeal was barred by limitation under the applicable provision.
Issue (i): Whether an Assistant Collector of Customs could maintain an appeal against inadequacy of sentence without statutory authority.
Analysis: Section 377 of the Code of Criminal Procedure permits an appeal against sentence by the State or Union Government, and in the relevant context the power to direct such an appeal lies with the competent Government. The appeal was filed by the Assistant Collector of Customs, and the Court relied on the position that no such appeal by that officer was maintainable against sentence inadequacy.
Conclusion: The appeal was incompetent and not maintainable.
Issue (ii): Whether the appeal was barred by limitation under the applicable provision.
Analysis: The appeal was filed beyond sixty days from the date on which the copy of the judgment became available. Under Article 115(b) of the Limitation Act, the prescribed period for such an appeal was sixty days, and the filing was beyond that period.
Conclusion: The appeal was barred by limitation.
Final Conclusion: The challenge to the sentence could not be entertained either for want of competence in the appellant or because it was time-barred, and the dismissal of the appeal followed.
Ratio Decidendi: An appeal against inadequacy of sentence must be filed only by a party authorised by the governing criminal procedure, and where it is filed beyond the prescribed limitation period, it is liable to be dismissed as incompetent and time-barred.