Customs Act offences require proof of false declaration or attempted evasion; mere concealed gold and suspicion are insufficient.

For conviction under Sections 132 and 135(1)(a) of the Customs Act, 1962, the prosecution must prove beyond reasonable doubt a false declaration, fraudulent evasion, or a legally cognisable attempt to evade duty or prohibition. Where gold was recovered but the accused was intercepted after immigration, before reaching the customs clearance stage or making any declaration at the Red or Green Channel, those statutory ingredients were not established. Concealment in a waist belt raised suspicion about intention, but suspicion could not replace proof. The Delhi HC therefore found the acquittal justified and declined interference.

---

---

Issues: Whether the respondent's acquittal for offences under Section 132 and Section 135(1)(a) of the Customs Act, 1962 was liable to be interfered with on the facts found proved.

Analysis: The recovery of gold from the respondent was not disputed, but the prosecution was required to prove, beyond reasonable doubt, that there was a false declaration or a fraudulent evasion or attempt to evade duty or prohibition under the Customs Act. The material showed that the respondent was intercepted after immigration and before he could reach the customs clearance stage or make any declaration at the Red or Green Channel. In those circumstances, no completed false declaration or legally cognisable attempt at evasion was established. The concealment of gold in the waist belt raised suspicion as to intention, but suspicion could not substitute proof of the statutory ingredients of the offences charged.

Conclusion: The acquittal was justified and required no interference; the prosecution appeal failed.

Ratio Decidendi: For conviction under Sections 132 and 135(1)(a) of the Customs Act, 1962, the prosecution must prove the statutory ingredients of false declaration or fraudulent evasion or attempt to evade duty, and mere concealment coupled with interception before customs clearance is insufficient.

---