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2019 (9) TMI 31 - ALLAHABAD HIGH COURTProhibited goods - gold of third country origin - acquittal of the respondent / accused by the Court - criminal complaint - N/N. 9/1996, dated 22-1-1996 - Declaration of statement u/s 108 of CA - HELD THAT:- This Court finds that after being apprehended by the S.S.B. the respondent was taken before the Customs Officer. He was not carrying the gold seized from him, in any baggage but was hiding the same in his clothes and shoes. Had the intention of the respondent been fair, he would have taken the confiscated gold in his baggage and would have declared the same after reaching Nepal from U.K. at the Airport itself or at Sonauli border. Then benefit of Section 79 or 80 of the Customs Act could have come to his rescue. In the present case the respondent never stated anything about his intention of declaration in his statement under Section 108 of the Customs Act. Therefore the judgment of the lower appellate Court dated 20-7-2018 giving benefit of Section 79 to the respondent is not in accordance with law and is hereby set aside. The counsel for the respondent has submitted that no useful purpose would be served by sending the respondent to jail again. - after overall consideration of fact situation, conviction of the appellant is confirmed as per trial Court’s order. The Appellate Court’s order is set aside and the remaining sentence of two months required by the respondent to be served is converted into fine of ₹ 15,000/-. Appeal allowed in part.
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