TaxTMI 
TaxTMI 
1987 (5) TMI 147
X X X X Extracts X X X X
X X X X Extracts X X X X
.... attache case, found lying unclaimed near the conveyor belt, was brought by one of the officers and the appellant was questioned, about the ownership of the same. After having initially denied any connection with the said attache case he subsequently made a statement admitting that he had brought the same with him from Hong Kong and that the same had been handed over to him by one Munawar Ali Khan with instructions to leave the said box in the arrival hall itself at Delhi. When questioned about the contents the appellant stated that the said box contained only used personal effects and some spare parts. The appellant denied that he had the key of the box with him. When the box was broken open it was found to contain 500 wrist watch movement....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e goods were liable for confiscation under Section 111(1) of the Customs Act and that since the appellant had thus imported the goods illegally and had also not declared them as mentioned earlier he rendered himself liable for penal action under Section 112 of the Customs Act. It is these charges that had been held established under the impugned order. 5. Shri Harbans Singh contends that the provisions of Section 77 of the Customs Act are not attracted to the facts of the case and hence the conclusion as to contravention of Section 77 by the appellant was not justified. Section 77 reads as follows : "The owner of any baggage shall for the purpose of clearing it made a declaration of its contents to the proper officer." Shri Harbans ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ention to bring the goods to New Delhi in order that the goods may subsequently be removed from the customs hall and taken into town. In the circumstances the mere fact that the appellant had mentioned in his statements that he himself intended to abandon the goods in the customs hall would not establish that the intention of the appellant was not to import the goods into India. It is not as if the appellant intended to abandon title to the goods and entrust the goods into the custody of the customs authorities to be dealt with by them on the basis that the lawful owner thereof had abandoned his claim to title, leaving it to the customs authorities to deal with the goods in any proper manner thereafter. Hence the contention of Shri Harbans ....