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2012 (2) TMI 198 - HC - CustomsAcquittal of charge u/s 135(1) (a) of the Customs Act, 1962 – CLP filed u/s 378(3) of the Code of Criminal Procedure, 1973 seeking special leave to appeal against the said judgment – seizure of gold biscuits – Held that:- In present case, adjudicating authority as also the appellate authority both found the respondent guilty on merits but the revisional authority exenorated him on account of benefit of doubt. Further, there is no retraction of statement u/s 108 of the Customs Act by the aforesaid 3 witnesses and retraction of statement of accused/respondent is highly belated. Therefore, the case requires full consideration and re-appreciation of entire prosecution case. Consequently, leave is granted to the petitioner/department for filing an appeal against the impugned order of acquittal.
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