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1984 Supreme(Mad) 556

S.A.KADER
Assistant Collector of Customs, Madras – Appellant
Versus
Abdul Samathu – Respondent


Advocates Appeared:B. Rajamanickam, M.R.M. Abdul Karim, Advocates.

Judgment :-

This is a petition to set aside the order of the Additional Chief Metropolitan Magistrate (E.O.II), Egmore, Madras in M.P. 636 of 1954, directing the return to the respondent of his passport. The respondent there in the Assistant Collector of Customs House, Madras, is the petitioner herein.

2.The respondent accused is a citizen of Singapore and holds a passport issued by the Government of the Republic of Singapore. On 21-3-1984, at about 9-30 p.m. the respondent accused arrived at the Madras Airport from Singapore by Air India flight. His baggage consisted of one suit case, one hand bag, two polythene hand bags and one carton containing Sony Television and made a declaration in respect thereof. His oral declaration was accepted by the Customs Officer with regard to the contents and the value and a sum of Rs. 14, 680, was levied as customs duty. The respondent immediately paid the amount under the receipt No. 16266, dated 21-3-1984. While he was about to leave the Airport, he was intercepted by an Intelligence Officer of Customs and his baggage was opened and examined in the presence of witnesses. The Sony colour television in the carton weighed heavily and hence the Cust













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