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2009 (8) TMI 829 - HC - CustomsRevision petition - smuggling of gold biscuits without declaration and payment of duty - evidence on record revealed that petitioner was in possession of the contraband which admittedly was not declared in the declaration given by petitioner and for which no duty also was paid. Courts relied on the presumption under Section 138A of the Act. It was also observed that contention of petitioner that he was unaware of concealment of gold biscuits in the plywood box - statement of petitioner was that he is working abroad drawing a salary of Rs. 2,000/- per month and it was on his visa being cancelled that he was compelled to return to his native place. He stated that since he was not possessed of money to pay duty for his personal belongings he thought that he could send the personal belongings as unaccompanied air baggage, come to his native place, collect the amount for duty payable and clear the unaccompanied baggage. It is then that accused No. 2, Mohammed Ali offered him to pay duty provided his personal belongings are also sent in the very same unaccompanied baggage which petitioner agreed – Held that:- as per evidence he has studied only upto the 8th standard and on 29-12-1986 at the earliest point of time petitioner has disclosed the entire matters to the customs officials as seen from Ext.P6. On going through Ext.P6 which is in the handwriting of petitioner it is seen that even words (in Malayalam) are not properly written, petitioner was duped when his own personal belongings were sent by unaccompanied air baggage by those who promised to help him, finding of courts below that petitioner had conscious possession of the contraband cannot stand. It follows that conviction and sentence of petitioner cannot be sustained, Revision petition succeeds
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