9911796707
TMI Blog1973 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ort from Colombo by Air Ceylon. He alighted from the aircraft at about 4-30 P.M. with a suitcase and a brief case. On coming into the clearance room in the airport, he identified his baggage and asked the same to be brought to table No. 7. Accordingly, a suitcase belonging to the appellant was placed on the table. One Mr. North examined it and when that was being done, the appellant mentioned to him that he would like to have the suitcase bonded. Inspector Nagarajan was sent for and when he appeared on the scene, Mr. North discovered that there was a brief case in between the legs of the appellant standing before the table, and when questioned, he admitted that it was his, and on being told to do so, he placed it on the table. The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) the appellant not being ready until then to voluntarily declare that he had the brief case, that it contained precious stones and that as a transit passenger he would like to have them bonded; and (4) the gem markets in Singapore and Hong Kong were much better than in Madras, but that the gems had a good market in India too. 3. Section 111 of the Customs Act is in Chapter XIV of Act 52 of 1962, which relates to 'Confiscation of goods and Conveyance and Imposition of Penalties'. Any goods brought from a place outside India, and which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under the Act or any other la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case, the owners of the baggage shall make a declaration of the contents of the baggage to the proper officer. When that is not done and the goods are not taken out of the customs line in the airport, the question whether the goods are dutiable will depend on the facts pointing to smuggling. 4. On the facts, we are not persuaded to differ from Kailasam, J. As we said we take the facts as found by the Department. It follows, therefore, that the appellant had reservations in respect of his brief case, which he did not make a clean breast of by placing it on the table along with the suitcase. The departmental officer noticing it pointed it to the appellant and it was only then that he came forward with the truth. This fact coupled with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
