MD IBRAHIM Vs. SECRETARY MINISTRY OF FINANCE

JUDGEMENT

(1.) ON 29th March, 1967, the petitioner who is a citizen of malaya, arrived from Singapore at the Madras Air Port with a baggage and wearing certain jewels. ON 12-7-1967, a notice was issued to him by the Collector of Custom under Section 12a of the Customs Act 1962 asking him to show cause why penalty under Section 112 of the Act should not be imposed on him for alleged unauthorised importation of certain articles. In the show cause notice it was stated that when the petitioner was questioned, he declared that he was in possession of six items of jewellery and watches that the stones set in one of the items were not diamonds, but were imitation stones and that on a scrutiny the stones set in the jewellery items, were found to be real diamonds. The notice further stated thereupon the petitioner was subjected to a personal search as a result of which four items of gold were recovered that on a thorough examination of his baggage four more items of goods were recovered that all the aforesaid items of jewellery were seized under a mahazar and that the petitioner imported the gold and diamond jewellery unauthorisedly in contravention of the provisions of the Foreign Exchange Regulation Act and import and Export Control Act, 1947 and the Customs Act 196

(2.) THE petitioner was asked to show cause why the undeclared items should not be confiscated under Section 111 (d) of the Custom act, why the mis-declared items are as containing stones of inferior quality should not be confiscated under Section 111 (d) and (m) of the said Act and why the items found in the baggage should not be confiscated for no declaration. To this notice, the petitioner submitted an explanation which the Collector of customs received on 26-9-1967. In that explanation he stated that when he arrived in India he was wearing only the usual gold buttons, gold cufflinks and a belt with buckle of gold, that he always used to carry spares of buttons, cufflinks etc. for use in India, that on his arrival in India he was surrounded by Customs Officers and was asked several questions, that being a sick man and being not used to any strain his mind was confused as a result of constant questioning and interrogation that he did not import any item unauthorisedly and that the articles might be returned to him for being taken back by him on his return to Malaya. 2the petitioner was given a personal hearing and he. was assisted by his counsel who cross-examined the officers who affected the seizure of the items from the petitioner. On a consideration of the contentions put forward on behalf of the petitioner by his counsel the Collector of Customs found that the explanation was not acceptable, that the jewels did not show any sign of use, that the ornaments had been crudely made primarily intended for the gold value and that the gold and jewellery were worth Rs. 53, 813. 14.

(3.) I see no ground to interfere.