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2008 (5) TMI 251 - AT - CustomsDetention of goods – passenger intercepted near the exit gate of airport – attempt of smuggling - concealment of watches - declaration column in the customs clearance gate pass was kept blank - passenger not tell the name of officer to whom he had approached for declaration at Red counter - declaration was not made by the passenger to the proper customs officer, u/s 77 of the Customs Act, which is essential for seeking detention of the imported goods – confiscation, fine & penalty are justified
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