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524                         EXCISE LAW TIMES                    [ Vol. 372

                                                        2020 (372) E.L.T. 524 (Bom.)
                                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                                                  K.R. Shriram, J.
                                                              UNION OF INDIA
                                                                      Versus
                                                            HUKMICHAND JAIN
                                                 Criminal Appeal No. 410 of 2001, decided on 13-1-2020
                                            Prosecution - Offence - Export obligation not fulfilled, whether an of-
                                     fence - Contravention of condition  of imprest licence - Charges framed not
                                     containing any charge of forgery but only that respondents failed to fulfil ex-
                                     port obligations under licence issued -  Accused contending that failure to
                                     comply with export obligation due to certain unavoidable circumstances and
                                     export obligations fulfilled within extension of time granted - Acquittal on the
                                     ground that prosecution had failed to prove its case - Conclusion of Trial Court
                                     not illegal or improper or contrary to law and in terms with weight of evidence
                                     - Order not interfered with - Section 5 of Imports and Exports (Control) Act,
                                     1947. - There is an acquittal and therefore, there is double presumption in favour of ac-
                                     cused. Firstly, the presumption of innocence available to the accused under the funda-
                                     mental principle of criminal jurisprudence that every person shall be presumed to be in-
                                     nocent unless they are proved guilty by a competent Court of law. Secondly, accused hav-
                                     ing secured their acquittal, the presumption of their innocence is further reinforced, reaf-
                                     firmed and strengthened by the Trial Court. [2019 (5) SCC 418, (2007) 4 SCC 415 relied
                                     on]. [paras 4, 5, 6, 7, 8, 9]
                                                                                             Appeal dismissed
                                                                  CASES CITED
                                     Basalingappa v. Mudibasappa — (2019) 5 SCC 418 — Relied on ....................................................... [Para 6]
                                     Chandrappa v. State of Karnataka — (2007) 4 SCC 415 — Relied on ................................................. [Para 7]
                                            REPRESENTED BY :      Shri Dhirendra Pratap Singh, for the Appellant.
                                                                  Ms. Pallavi Dabholkar, APP,  Ms. Ayushi
                                                                  Anandpara as Amicus Curaie,  for the Respondent.
                                            [Judgment (Oral)]. - Since the accused was not represented, this Court
                                     appointed Ms. Ayushi Anandpara as Amicus Curaie. I have to note the immense
                                     assistance of Ms. Anandpara.
                                            2.  The Union of India, through Deputy Chief Controller of Imports and
                                     Exports, Mumbai, has impugned an order and judgment dated 16-4-1998 passed
                                     by the Additional Chief Metropolitan Magistrate, Esplanade, Mumbai, acquitting
                                     the accused of offence under Section 5 of the Imports and Exports (Control) [Act,]
                                     1947 (the said Act).
                                            3.  It is the case of appellant that Respondent No. 2 through Respondent
                                     No.  1 applied to the office of  Joint Chief Controller of Imports and Exports,
                                     Mumbai, for granting imprest licence in terms of paragraph 3 of Appendix-13 of
                                     Import Policy AM 85-88 for import of rough diamonds, uncut and unset. Appel-
                                     lant states that Respondent No. 2 was issued licence with certain export obliga-
                                     tions mentioned in the licence. It is the case of appellant that these obligations
                                     were not met, though time was extended twice and, therefore, Respondent Nos.
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