2011 (5) TMI 880 - HC - Customs

Summary

Issues:
1. Adequacy of sentence imposed by Chief Metropolitan Magistrate under Sections 135(1)(a)(i) and 135(1)(b)(i) of the Customs Act.
2. Competency of Assistant Collector of Customs (P) to file an Appeal against the sentence.
3. Application of Article 115(b) of the Limitation Act regarding the time limit for filing an Appeal.

Analysis:
1. The judgment revolves around the appeal filed by the Assistant Collector of Customs (P) challenging the sentence of rigorous imprisonment and a fine imposed for offenses under Sections 135(1)(a)(i) and 135(1)(b)(i) of the Customs Act. The court noted the details of the appeal, including the date of the judgment and the subsequent filing of the appeal.

2. The court delved into the issue of the competency of the Assistant Collector of Customs (P) to file an appeal against the sentence. Reference was made to the Code of Criminal Procedure, specifically Section 377, which allows the State or Union Government to appeal against a sentence. It was highlighted that the Supreme Court precedent established that the Assistant Collector of Customs (P) did not have the authority to file such an appeal. Consequently, the appeal was deemed incompetent and required dismissal.

3. Furthermore, the judgment addressed the application of Article 115(b) of the Limitation Act concerning the time limit for filing an appeal. The court pointed out that the appeal was filed beyond the stipulated 60-day period from the availability of the judgment, as indicated by the Special Public Prosecutor for Union of India. This violation of the limitation period rendered the appeal barred under Article 115(b) of the Limitation Act, leading to the dismissal of the criminal appeal.

In conclusion, the High Court Bombay dismissed the criminal appeal due to the incompetency of the Assistant Collector of Customs (P) to file the appeal against the sentence, as established by relevant legal provisions and precedents. Additionally, the appeal was barred by the limitation period prescribed under Article 115(b) of the Limitation Act.