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MOHD ABAAD ALI & ANR. versus DIRECTORATE OF REVENUE PROSECUTION INTELLIGENCE

Citation: [2024] 2 S.C.R. 638 · Decided: 20-02-2024 · Supreme Court of India · Bench: SUDHANSHU DHULIA · Disposal: Dismissed

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Judgment (excerpt)

* Author
[2024] 2 S.C.R. 638 : 2024 INSC 125
Mohd Abaad Ali & Anr. 
v. 
Directorate of Revenue Prosecution Intelligence
(Criminal Appeal No. 1056 of 2024)
20 February 2024
[Sudhanshu Dhulia* and Prasanna Bhalachandra Varale, JJ.]
Issue for Consideration
Whether benefit of s.5 r/w. ss. 2 and 3 of the Limitation Act, 1963 
can be availed in an appeal against acquittal.
Headnotes
Code of Criminal Procedure, 1973 – s. 378 – Limitation Act, 
1963 – s. 5 r/w. ss.2 and 3 – Appellant herein faced trial u/s. 
135(1)(b) of the Customs Act – Acquitted – Appeal against the 
acquittal u/s. 378 of Cr.P.C. was filed before the High Court 
along with an application for condonation of delay – The 
said application was allowed – Against the said order, the 
appellant moved u/s. 482 of Cr.P.C. on the grounds that s.5 
of the Limitation Act would not apply in case of an appeal 
against acquittal since the period of filing an appeal against 
acquittal, has been prescribed u/s. 378(5) of CrPC itself, where 
there is no provision for condonation of delay – Propriety:
Held: There is no doubt that where a special law prescribes a period 
of limitation, s.5 of the Limitation Act would have no application, 
subject only to the language used in the special statute – The 
language prescribing a period of limitation is an important factor as 
well – In the instant case, there is no such exclusionary provision 
u/s. 378 of CrPC, or at any other place in the Code – The benefit 
of s.5 r/w. ss.2 and 3 of the Limitation Act, 1963 can therefore be 
availed in an appeal against acquittal – There is no force in the 
contentions raised by the appellants as regards the non-application 
of s.5 of the Limitation Act in the present case. [Para 11]
Case Law Cited
Kaushalya Rani v. Gopal Singh [1964] 4 SCR 982; 
Mangu Ram v. Municipal Corporation of Delhi, [1976] 
2 SCR 260 : (1976) 1 SCC 392 – referred to.
[2024] 2 S.C.R. 
639
Mohd Abaad Ali & Anr. v. Directorate of Revenue  
Prosecution Intelligence
Hukumdev Narain Yadav v. Lalit Narain Mishra, [1974] 
3 SCR 31 : AIR 1974 SC 480; Gopal Sardar v. Karuna 
Sardar, [2004] 2 SCR 826 : 2004 (4) SCC 252 – held 
inapplicable.
Anjanabai v. Yeshwantrao Daulatrao Dudhe ILR (1961) 
Bom 135 – referred to.
List of Acts
Code of Criminal Procedure, 1973; Limitation Act, 1963.
List of Keywords
Exclusionary provision; Benefit of s. 5 of Limitation Act in appeal 
against acquittal.
Case Arising From
CRIMINAL APPELLATE JURISDICTION : Criminal Appeal No. 1056 
of 2024
From the Judgment and Order dated 20.01.2017 of the High Court 
of Delhi at New Delhi in CRLMA No. 13802 of 2016 and CRLLP No. 
330 of 2013
Appearances for Parties
Md. Shahid Anwar, Vijay Agarwal, Chetan, Mukul, Advs. for the 
Appellants.
Vikramjit Banerjee, A.S.G., Mukesh Kumar Maroria, Mrs. Priyanka 
Das, Nachiketa Joshi, Mrs. Merusagar Samantaray, Ishaan Sharma, 
Advs. for the Respondent.
Judgment / Order of the Supreme Court
Judgment
Sudhanshu Dhulia, J.
Leave granted.
1.	
The present appellant was one of the four accused in a case instituted, 
inter-alia under Section 135(1)(b) of Customs Act, 1962. He faced 
trial (S.C. No. 33 of 2009) where he was ultimately acquitted by the 
Additional Sessions Judge, North, Delhi vide order dated 06.10.2012. 
640
[2024] 2 S.C.R.
Digital Supreme Court Reports
2.	
Against the order of acquittal, the Directorate of Revenue Intelligence 
filed an appeal before the High Court on 27.06.2013. That appeal 
against acquittal filed under Section 378 of CrPC was accompanied 
by a delay condonation application, since the appeal was belated 
by 72 days. The delay condonation application was allowed by the 
Delhi High Court on 18.05.2016.
3.	
An application was then moved by the present appellant before 
the High Court under Section 482 of CrPC for recalling of the said 
order on grounds that Section 5 of the Limitation Act would not apply 
in case of an appeal against acquittal since the period of filing an 
appeal against acquittal, has been prescribed under Section 378(5) of 
CrPC itself, where there is no provision for condonation of delay. By 
order dated 20.01.2017 the Delhi High Court nonetheless dismissed 
the application for recall filed by the appellant, although no reasons 
were assigned while dismissing the application under Section 482.
4.	
This order has been challenged before us on the grounds that the 
High Court has committed a patent error in allowing the belated appeal 
against acquittal filed by public servant as t

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