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Showing contexts for: false declaration in The Deputy/Assistant Commissioner Of ... vs Sri. Jakir Munawar Khan on 13 December, 2024Matching Fragments
2. Whether the complainant further proves beyond all reasonable doubts that, on the aforesaid date, place and time, the accused has made a false declaration as to not carrying any dutiable and prohibited items, though he had knowledge regarding the concealment in his person and thereby committed an offence punishable U/s.132 of Customs Act, 1962?
3. What order?
10. The answer of this court to the aforesaid points is as under:
44. It is relevant to note that, except the allegations as to accused having made false declaration in the complaint at Ex.P-1, which amounts to commission of offence U/s.132 of the Customs Act. There is no any iota of clinching evidence by way of oral and documentary evidence in order to incriminate the accused having made false declaration either by way of submitting declaration at the time of boarding or de- boarding the Aircraft or in any other form. In absence of the positive evidence so as to gather the false declaration by the accused, the claim of the complainant Department in the complaint alone cannot be held to be tenable.