SOWDUN BIVI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The petitioner is the wife of the detenu-S. Basheer Ahmed, who has been detained by the State Government in exercise of the powers conferred under Section 3(1) (i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (Central Act 52 of 1974) by the detention order made in G.O.No.SR1/415-13/2010 Public (SC) Department, dated 7.1.2011.

(2.) In the grounds of detention it is alleged that on the basis of specific intelligence to the effect that Thriu. S.Basheer Ahmed, a passenger, holder of passport No.Z-1761205, arriving by Singapore Airlines Flight No.SQ.528/9.6.2010 would be attempting to smuggle electronic goods in trade quantity in the guise of personal baggage without declaring them to the Customs authorities or without paying appropriate duty, the Officer of Directorate of Revenue Intelligence, Chennai, intercepted him in the presence of independent witnesses at the arrival hall of Chennai Anna International Airport, Chennai on 9.6.2010. In the Customs declaration he has declared the number of his checked in baggage as two and hand baggage as one and the value of the dutiable goods brought by him as Rs.1,10,000/-. He identified checked in baggage and he informed that he did not possess the counterfoil of the said baggage tag. But the officers of Directorate of Revenue Intelligence, Chennai examined the two checked in baggage and found to contain electronic goods of 110 Nos. of 1 GB RAMs, 246 Nos. of 2GB DDR3 RAMs, 50,227 Nos. of Kingston 2 GB SD Micro Memory cards and 7097 Nos. of PQ1 2 GB SD Micro memory cards in trade quantities, as inventorised in the annexure to the mahazar.

(3.) To the specific query made by the officers whether he was having any document for the purchase of the above mentioned electronic items, he replied that in the negative. The officers valued the electronic goods found in the said baggage based on the values obtained from the internet (National import Data Bank) and the same was shown to him and the independent witnesses and he agreed with the values found therein. Accordingly, the officers of DRI, Chennai arrived at a CIF value at RS.1,40,19,940/- (market value approximately at Rs.2.10 Crores). The officers of DRI seized the said electronic goods under a mahazar proceedings, dated 9/10.6.2010 along with his flight ticket, boarding card, baggage tags and the Customs declaration.