Bona fide customs declaration defeats smuggling charge when there is no concealment or proof of clandestine intent.

A prompt and bona fide declaration of jewellery at the customs counter negates a charge of smuggling where there is no evidence of concealment, hesitation, or clandestine intent. The court applied the principle that goods are not treated as imported merely because they have entered the airport; import in the customs sense is not complete until the passenger crosses the customs clearance line, unless the surrounding circumstances show an intention to evade customs control. On that basis, the conviction could not stand and was set aside, with the passenger acquitted.

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Issues: Whether a passenger who entered the customs counter and made an immediate declaration of the jewellery carried by him could be said to have committed the offence of smuggling or illegal import so as to sustain conviction under the Customs Act.

Analysis: The appellant gave a voluntary declaration at the customs counter about the contents of his baggage and there was no evidence of concealment, hesitation, or conduct suggesting lack of bona fides. The prosecution led no material to show that the diamonds were brought with a clandestine intention to evade customs control. The Court applied the principle that goods are not treated as imported merely because they have been brought into the airport, and that until the passenger has crossed the customs clearance line, import in the statutory sense is not complete unless circumstances show an intention to smuggle.

Conclusion: The conviction was unsustainable and was set aside; the appellant was acquitted.

Final Conclusion: A bona fide passenger who makes a prompt customs declaration cannot be convicted for smuggling in the absence of evidence of clandestine intent or concealment.

Ratio Decidendi: Mere bringing of goods into the airport does not constitute import for customs purposes where the passenger makes an immediate and bona fide declaration at the customs counter and the evidence does not show an intent to smuggle.

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