Section 77 Of Customs Act Requires Declaring Contents Of Not Just Baggage But Also Posts & Couriers: Kerala HC

The Kerala High Court has emphasized that Section 77 of the Customs Act requires the declaration of the contents of not only baggage but also post and courier services.

In that context, the Bench of Justice PG Ajithkumar observed that, "Section 77 of the Customs Act obliges every owner of a baggage to make a declaration of its contents for the purpose of clearing it. Incidentally, it is submitted by the learned counsel for the respondents that Section 77 of the Customs Act does not attract in the case of baggage, but only posts and couriers. I am unable to agree with that submission. A reading of Section 77 in the light of the headings of the section and Chapter XI in the Customs Act make it clear that the said provision applies to not only baggage, but also posts and couriers."

The Assistant Commissioner of Air Customs charged the respondents with violating the Customs Act by carrying 27.5 kg of 'Dexamethasone' through the Green Channel without declaring it to evade customs duty. The Additional Chief Judicial Magistrate (Economic Offences) Court in Ernakulam acquitted them, citing insufficient evidence. The Assistant Commissioner, dissatisfied with the acquittal, appealed the decision.

The respondents argued that they did not attempt to evade customs duty. They claimed they had proceeded to the Red Channel and declared the Dexamethasone, but the authorities were uncertain if it was a dutiable or prohibited item. They further contended that the Appellate Court should not overturn the Trial Court's decision unless it was clearly erroneous or unlawful.

The special public prosecutor argued that the acquittal should be reversed, claiming the judgment was made without properly considering the evidence.

The High Court observed that if the respondents informed the proper officer of the customs that the article was Dexamethasone, it would have constituted due compliance with Section 77 of the Act, and the charge would not have lied against them.

In that context, it was said that, "I hold that the prosecution proved beyond doubt that the respondents did not declare the contents of their baggage and that was with a view to evade payment of duty on the article they imported, which is Dexamethasone. They thereby had committed the offence punishable under Section 135(1)(ii) of the Customs Act."

The respondents were sentenced to pay a fine of Rs. 50,000/- each.

Cause Title: The Assistant Commissioner vs Anis Mohammed Hussain & Anr.

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