2008 (3) TMI 415

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....ellant was prosecuted for contravention of Section 111(d)(l)(m) of the Customs Act, 1962. He has been acquitted. 2. The prosecution was in respect of the contents of the container imported by the Respondent. He had declared that it contains household goods worth about Rs. 94,000/-. However, when opened it was found to contain the goods worth approximately Rs.12 Lacs in contravention as such Mobil....

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....the learned Counsel for the respondent has not been able to refute these propositions. 5. A perusal of the judgment clearly supports the contention of the appellant that there is no discussion of the evidence of Investigating Officer. The learned Trial Judge has merely stated "P.W. 5 has investigated the case." in the judgment in para. 11. The learned Trial Judge is the Chief Judicial Magistrate,....