Azmi J:

This is an appeal by the learned Public Prosecutor against the acquittal of both respondents by the learned Magistrate in Johore Bahru. The respondents were charged as follows:

That you (1) Yong Nam Seng and (2) Ahamedkhan s/o Ibramkhan at about 10.30 am on 3 July 63 at the Customs Import Bay, Johore Bahru, did make a declaration required by the Customs Ordinance, 42/62, which declaration was incorrect in that it stated in items 1, 2 & 3 in the said declaration that the goods were 296 pieces, 234 pieces and eight pieces of glass respectively whereas in truth and in fact the goods were found to be 693 pieces, 468 pieces and 9 pieces of glass respectively any that you thereby committed an offence under s. 129(1) (a) and punishable under s. 129(1)of the Customs Ordinance, 42/62.

and in the alternative as follows:

That you (1) Yong Nam Seng and (2) Ahamedkhan s/o Ibramkhan at about 10.30 am on 3 July 63 at the Customs Import Bay, Johore Bahru being required by s. 75 of the Customs Ordinance 42/52 to make a declaration of dutiable goods to wit, 297 pieces 24" x 6" glass, 234 pieces 32" x 6" glass and 1 piece 36" x 24" glass, total 632 pieces of glass, imported by you, did fail to make such declaration thereby committing an offence under s. 129(1)(e) and punishable under s. 129 of the said Ordinance.

The facts for the prosecution case may be summarised as follows:

M/s. Woh Hup Ltd. of Singapore had a contract to construct a fire station and other works in the Malacca Terendak Camp for the Army and for this purpose required certain amount of plate glasses which had to be imported from Singapore. These plate glasses are dutiable goods but since these articles were required for the Army, they were not subject to any import duty.

The Army Quantity Surveyor, PW1, stated that he endorsed the declaration, Exh. P1, on 17 June 1963 at Malacca. It was a term of the contract between the Army and Woh Hup Ltd. that the importation of materials required for the contract was to be the company's responsibility.

The certificate signed by the Surveyor claimed exemption from duty under the Customs Duties Exemption Order, 1959. The declaration form itself is described as a "Declaration of Dutiable Goods Imported at Johore Bahru" and there is a note to the effect that the declaration must be submitted in triplicate by the importer (the present owner of the dutiable goods) or his authorized agent. It would be seen, therefore, that the form was signed by the director of Woh Hup Ltd. as the importer. On this point I might refer at this stage to the admission made by the first respondent himself that the army insisted that he must sign the declaration and that the company was responsible for the importation of the material and, if the materials are dutiable, the duty shall be payable by the Army.

Among the articles stated in the declaration form were as follows:

Item 1 24" x 6" obscure and clear sheet plate glass - 296 pieces.

Item 2 32" x 6" obscure and wired plate glass - 234 pieces.

Item 3 32 oz clear polished plate glass (36" x 24") - eight pieces.

These goods were to be supplied by a subcontractor, Abdul Ghani & Co. Singapore.

The declaration, Exh. P1 was subsequently signed at Singapore on 26 June 1963 by the first respondent who was at all material times a director of Woh Hup Ltd.

On the day the goods were to be brought into Malaya a transport company of Malacca, who had a branch in Singapore, was ordered to transport all the articles stated in the declaration, including the three types of glasses enumerated above. The driver of the lorry belonging to the transport company by a previous arrangement went to the second respondent's premises and collected altogether six cases of glasses. After the goods had been loaded the second respondent on behalf of Abdul Ghani & Co. handed the declaration P1 to the driver of the lorry. After reporting back to the clerk at the transport company's premises the driver proceeded with his