TaxTMI 
TaxTMI 
1983 (9) TMI 93
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....mt. Jamila Begum! respondent along with her husband Gulam Mustafa and their son Imdad Hussain were going to Pakistan. At the Attari Road Land Customs Station all three of them gave a joint declaration in which it was not mentioned that the respondent was also carrying 20 gold bangles and 4 gold Karas Exs. P-1 to P-24 to Pakistan. The lady was searched by Mrs. Sethi, a Customs Inspector, when the a....
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....rpolated in the sense that out of the things recovered Item No. 3 reading as "a piece of cloth" was added later on. The expert evidence does show that this interpolation was made in the recovery Memo. It is also apparent to the naked eye. Normally speaking we would have thought that there was no necessity for the Custom Officers to insert these words afterwards but the case herein is that the orna....
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....t be read to prove the existence of those facts which were genuinely recorded in it. 5. The other point which seems to have weighed with the learned Sessions Judge is that the respondent was an uneducated lady and had merely signed the declaration scribed by her husband. Admittedly, the so-called declaration was a joint declaration which had been signed by her husband and her son. Since the decla....