Case Note & Summary
The dispute arose from an appeal against acquittal filed by the Directorate of Revenue Intelligence under Section 378 of the Code of Criminal Procedure, 1973, which was delayed by 72 days. The appellant, who had been acquitted of charges under Section 135(1)(b) of the Customs Act, 1962, challenged the High Court's order condoning this delay and allowing the appeal to proceed. The appellant contended that Section 378 of CrPC constitutes a self-contained code for limitation in appeals against acquittal, and therefore Section 5 of the Limitation Act, 1963, which permits condonation of delay, does not apply. This argument relied on the Supreme Court's earlier decision in Kaushalya Rani v. Gopal Singh, which dealt with the old Criminal Procedure Code, 1898, and the old Limitation Act, 1908. The core legal issue was whether the High Court had the authority to condone delay in such appeals under the current statutory framework. The appellant's counsel argued that since Section 378 prescribes a specific limitation period without provision for condonation, the Limitation Act is inapplicable. The court, however, conducted a detailed analysis of Section 29(2) of the Limitation Act, 1963, comparing it with the corresponding provision in the 1908 Act. It noted that under the 1963 Act, Sections 4 to 24, including Section 5, apply to special laws unless expressly excluded, whereas the 1908 Act explicitly excluded Section 5. The court distinguished Kaushalya Rani on the basis that it was decided under the old Acts, and relied on Mangu Ram v. Municipal Corporation of Delhi, which held that Section 5 of the 1963 Act applies to appeals against acquittal under Section 378 CrPC because Section 378 does not expressly exclude it. Consequently, the court upheld the High Court's power to condone delay, dismissing the appellant's challenge and affirming that the Limitation Act provisions govern such appeals under the current law.
Headnote
A) Criminal Procedure - Appeal Against Acquittal - Limitation and Delay Condonation - Code of Criminal Procedure, 1973, Section 378 and Limitation Act, 1963, Section 5 - Appellant challenged High Court's order condoning 72-day delay in appeal against acquittal, arguing Section 378 is self-contained code excluding Limitation Act - Court analyzed Section 29(2) of Limitation Act, 1963 which makes Sections 4-24 applicable unless expressly excluded by special law - Held that Section 5 of Limitation Act, 1963 applies to appeals under Section 378 CrPC as Section 378 does not expressly exclude it, distinguishing Kaushalya Rani which dealt with old Acts (Paras 6-10).
Issue of Consideration
Whether the High Court has power to condone delay in filing an appeal against acquittal under Section 378 of CrPC, and whether Section 5 of Limitation Act, 1963 applies to such appeals
Final Decision
Supreme Court dismissed the appeal, upholding High Court's power to condone delay in appeal against acquittal under Section 378 CrPC
Law Points
- Section 378 of CrPC is not a self-contained code for limitation
- Section 5 of Limitation Act
- 1963 applies to appeals against acquittal unless expressly excluded
- Distinction between old and new Limitation Acts regarding applicability of Section 5





