1975 (3) TMI 150 - HC - Customs

Summary

Issues:
Conviction under Section 135(b) Clause II of the Customs Act and enhancement of sentence.

Analysis:
The accused was convicted under Section 135(b) Clause II of the Customs Act and fined by the Sub-divisional Magistrate, Poonamallee. The Assistant Collector of Customs filed a revision petition seeking enhancement of the sentence. The appellant arrived at the airport and declared possession of diamond jewelry without the required license or permit. The Customs Officer detained the items and initiated confiscation proceedings, leading to a penalty. The appellant claimed innocence, stating he thought the jewels could be cleared on payment of duty. The prosecution's case relied solely on the Customs Officer's testimony. The Magistrate convicted the appellant despite no evidence of smuggling intent or suspicious behavior. The Assistant Collector's attempt to argue immediate smuggling upon arrival was dismissed by the judge, emphasizing the importance of passenger declarations at Customs counters. The judge cited a previous Division Bench decision to support the interpretation of "import" in the Customs Act, highlighting the need for clarity in determining the point of importation for goods. Based on this interpretation, the judge acquitted the appellant, setting aside the conviction and sentence. The appeal by the appellant was allowed, and the revision petition by the Assistant Collector was dismissed.