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Issues:
Appeal against acquittal based on sanction for prosecution. Analysis: The judgment pertains to criminal appeals arising from a case under Section 135 of the Customs Act, 1962. The accused respondents were convicted by the Chief Judicial Magistrate but later acquitted by the Additional Sessions Judge. The appeals were filed by the complainant against the acquittal. The main contention raised in the grounds of appeal was regarding the sanction for prosecution given by the Commissioner Customs. The Additional Sessions Judge had acquitted the accused based on various grounds, including the improper sanction for prosecution. It was noted that the accused had been acquitted in two other cases related to the same occurrence, which influenced the decision in the present case. The Judge also highlighted flaws in the prosecution evidence, such as confessional statements made without proper authorization. The appeals were dismissed by the High Court, emphasizing that even if the sanction was proper, the other deficiencies in the prosecution case, as pointed out by the Additional Sessions Judge, were not challenged by the complainant appellant. Ultimately, the High Court found no merit in the appeals and upheld the acquittal of the accused respondents.
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