Sharma J:

The appellant left Singapore on the morning of 12 March 1966 in a van bearing registration number BF 319. He was accompanied by DW2 and DW3 who were jointly charged with the appellant but were acquitted and discharged by the learned president after he had heard the defence. The van contained certain goods both inside and on top of its roof. On reaching the customs at Johore Bahru the appellant handed two declaration forms (Exhibit P1A and P1B) to PW2. Exhibit P1A was a declaration in respect of the dutiable goods and exh. P1B in respect of non-dutiable goods. PW2 asked the appellant to open the back door of the van and carried out a check of the goods which were inside the van. He also inspected some of the goods which were on top of the van. The van passed through the customs and was subsequently stopped between Gemas and Tampin at the 23 mile Tebong by the senior customs officer PW5. DW3 was driving the van at that time. PW 5 questioned the appellant if the van carried any uncustomed goods. According to PW5 the appellant was at first reluctant but later admitted that the van carried one gross of playing cards on which duty had not been paid and that those playi