TaxTMI 
TaxTMI 
1975 (3) TMI 150
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....0 p.m. on 7-2-1970. P- W. 1 the Air Customs Officer, Meenambakkam Airport was on duty at ^the airport at the baggage counter. The ' passengers including the appellant proceeded to the counter with their baggage. P.W. 1 asked the appellant to separate his own baggage and accordingly, the appellant separated one bag claiming it as his own and produced it for his examination. P.W. 1 asked him to give a declaration. The appellant gave a written declaration in the form given to him vide Ex. P-l. The appellant declared in that form that he had one pair of earrings set with diamonds, two rings set ith diamonds and 51 diamond stones. They were marked as M. Os, 1 to 3 series. The then market value of those items were given as ₹ 80,850/-. A....
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....t of duty. He further stated that besides his wife in India, he has three sons and one daughter and that his Vietnam wife in Saigon had no issues and, therefore, she delivered these jewels to be presented to his wife and children in India. 6. It is unfortunate that the learned Sub-divisional Magistrate on this evidence without any other evidence, even suspecting the bona fides of the appellant convicted him (the appellant). It is also rather very unfortunate that the Assistant Collector of Customs had not only sanctioned prosecution but also filed a revision for enhancement of sentence. There is not a whisper from the prosecution evidence that the appellant had behaved in such a manner to create suspicion that he was smuggling the diamond ....
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....he Airport itself with the diamonds, I do not think that there is any force in it. 9. If I accept the argument of the learned Counsel, it would create an utter confusion in respect of the bona fide passengers bringing goods from foreign countries into this country. The object of having a Customs counter is to make the passengers coming from foreign countries to give a declaration of what they had brought, so that the officials concerned may pass certain goods on payment of duty or detain the other goods which could not be passed even on payment of duty and if the passengers agreed to return such goods to the place of origin. I am, therefore, of the view that once a passenger coming from a foreign country had entered into the Customs counte....