ASSISTANT COLLECTOR OF CUSTOMS Vs. JAMILA BEGAM

JUDGEMENT

(1.) IT is said that on 28-3-82 Smt. 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 aforementioned gold ornaments were found to be in her possession. We are told that on the executive side, the Customs authorities had ordered the redemption of the gold ornaments on payment of Rs. 7500/- as penalty. However, the Customs authorities also filed a complaint against the respondent Under Section. 132 and 135 (a) of the Customs Act, 1962 (hereinafter called the Act ). The learned trial Magistrate after recording the evidence convicted the respondent.

(2.) SHE went up in appeal which was allowed by the learned Sessions Judge, Amritsar. The revenue has come up in appeal before us.

(3.) WE have gone through the evidence with the help of the learned counsel.