Law: Customs Act, 1969

Section: 2

(a) Customs Act (IV of 1969)--Ss. 2(s) & 139---Smuggling of emeralds/precious stones and foreign/local currency---Accused was found carrying emerald/precious stones and foreign/ local currency---Accused was held up at Departure Lounge at Airport and Customs Authorities confiscated the goods and imposed fine on the accused--­Order confiscating goods was challenged by accused on ground that accused having not been given any opportunity to make a declaration as required under S.139 of Customs Act, 1969 at time of seizure of goods and arrest of accused, order confiscating goods passed by Authorities was defective and nullity in the eyes of law---Validity---Passenger or a member of the crew was to declare contents of his/her baggage to Customs Authorities for purpose of clearance, but case of accused was different, he was apprehended in Departure Lounge of Airport after clearance from Investigation Authorities and in possession of his boarding card which was much beyond customs counter---Such act of accused amounted to an attempt to smuggle, as had he not been apprehended, he would have definitely been able to take confiscated items out of country---Orders confiscating goods passed by Authorities, could not be termed as defective within meaning of S.139 of Customs Act, 1969 in circumstances. Abdul Salam v. The State 1984 PCr.LJ 1133 ref. (b) Customs Act (IV of 1969)--- ----Ss. 2(s) & 171---Smuggling of goods---Confiscation of smuggled goods and arrest of accused---Validity---Accused who was found carrying some packets of emerald/precious stones and foreign/local currency, was held up at Departure Lounge Airport and goods were confiscated by Customs Authorities and fine was imposed on accused---Order of Authorities was challenged by accused on two grounds, firstly, that as statutory notice under S.171, Customs Act, 1969 was not given to accused before taking action against him, entire edifice of adjudication proceedings before Customs Authorities was illegal; secondly, that accused had been acquitted from charge of smuggling vide order passed by Special Customs Judge---Legality---Provision of 5.171, Customs Act, 1969 was meant to inform persons who were…

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