Mohd Abaad Ali vs Directtorate Of Revenue Prosecution ...

The Supreme Court held that the provisions of Section 378(5) of the CrPC are self-contained regarding the limitation period for filing an appeal against acquittal, and thus Section 5 of the Limitation Act does not apply. The Court found that the Delhi High Court erred in condoning a 72-day delay in filing the appeal against acquittal under Section 135(1)(b) of the Customs Act, 1962. Consequently, the order of the High Court was set aside, reinforcing the principle that specific statutory provisions govern the limitation for appeals against acquittals.