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1987 (6) TMI 289

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..... [Order per : H.R. Syiem, Member (T)]. - The item of dispute in this appeal is a memory card brought by a passenger and which the appellant calls a part of photo-composing machine used in printing industry. This part had been taken by the passenger, Ravindra Kumar Gupta, when he left India in September, 1980. He also obtained an export certificate at the time of his departure. When he returned, .....

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..... ms themselves had no objection in the first instance because they saw that there was no substantial repair and the condition of the two was almost the same; the bona fides of the passenger was established beyond any doubt. There had been no concealment or misdeclaration of any kind but only an inadvertent irregularity. There was no intention by the passenger to evade the law. 3. The learned coun .....

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..... one he had taken out with him; and he succeeded in duping the customs temporarily into releasing the part as the part he took with him. That he was found out in time does not attenuate or lessen the enormity of his bad faith. He tried to pass off the new board as the old one and for a while succeeded in this crooked design even though he was later caught and brought to justice. No one will be imp .....

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..... on. The man was clearly out to fool the customs and he nearly succeeded. There could have been no trap when he was allowed out with the new board cleared on the basis of his false representation. When he was brought back, there would have been no need for any trap or for any promises of leniency. The forethought that preceded the action is clear for all to see; no words are too strong to condemn t .....

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