https://www.taxtmi.com/caselaws?id=385263 In the absence of the mandatory declaration under Section 77 of the Customs Act, the statutory protection under Sections 79 and 80 was unavailable where gold was clandestinely concealed in clothes and shoes. The evidence, including the respondent's statement under Section 108 and surrounding conduct, established conscious concealment and knowledge, so the acquittal in the criminal prosecution under Section 135 could not stand and the conviction was restored. Considering the period already undergone, the remaining imprisonment was modified by converting the balance sentence into fine. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 31 Aug 2019 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385263 In the absence of the mandatory declaration under Section 77 of the Customs Act, the statutory protection under Sections 79 and 80 was unavailable where gold was clandestinely concealed in clothes and shoes. The evidence, including the respondent's statement under Section 108 and surrounding conduct, established conscious concealment and knowledge, so the acquittal in the criminal prosecution under Section 135 could not stand and the conviction was restored. Considering the period already undergone, the remaining imprisonment was modified by converting the balance sentence into fine. Case-Laws Customs Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385263