VIJAYALAKSHMI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) HEARD the learned counsel appearing for the parties.

(2.) THE order of detention under Section 3 (1) (i) of the conservation of Foreign Exchange and Prevention of Smuggling Activities Act, hereinafter referred to as the Act, is in question. In the grounds of detention, a reference has been made to the fact that the detenu arrived at anna International Airport and he had brought electronic goods and RAMs in trade quantity valued at Rs. 3,93,300/- (CIF), which were detained and an offence was registered, since he had mis-declared the value and the contents of the goods. Subsequently on 18. 7. 2006, two numbers of baggage, belonging to the detenu, were arrived by Indian Airlines flight, bearing original tag numbers CX 060394, CX 060393, Rush Tag numbers SQ 1854480 and SQ 1854479, which were kept in a safe custody. Subsequently, summons under Section 108 of the Customs Act, 1962 was issued to the detenu. Again, on 21. 7. 2006, the Airlines Operation committee handed over one brown carton box bearing tag number CX 060394 and rush tag number SQ 1854480, which was arrived by flight on 18. 7. 2006. By letter, dated 22. 7. 2006, the detenu has informed that he was not claiming those baggage and the authority may deal with those baggage in whatever way they like. THE Detaining Authority came to the conclusion, which reads as follows: "by attempting to smuggle the electronic goods and rams valued at Rs. 5,35,800/- (CIF) under seizure, by way of mis-declaration and concealment with an intention to evade customs duty, in violation of provisions of Sections 77 and 79 of Customs Act, 1962 you have rendered the said goods liable to confiscation under Section 111 (d), 111 (i), 111 (l) and 111 (m) of the customs Act, 1962 read with Foreign Trade (Development & Regulation) Act, 1992. Also, by not making a true declaration to the customs authorities as required under Section 77 of the Customs Act, 1962, you have committed an offence punishable in the Court of Law under Section 132 and 135 ibid and have also rendered yourself liable to penal action under Section 112 ibid. Your acts of rendering the goods liable to confiscation under Section 111 amounts to smuggling as per Section 2 (39) of the Customs Act, 1962. THE market value of the seized goods is Rs. 7,50,120/ -. "

(3.) THE other contention of the learned Senior Counsel for the petitioner is based on Section 23 of the Customs Act, 1962. It has been submitted by him that by subsequent letter, the detenu had abandoned the two baggage, which came later on and therefore, by virtue of Section 23 (2) of the customs Act, he was not liable to pay duty thereon and it cannot be said that there was any attempt to commit the offence of evasion of duty.