The appellant was convicted in the Subordinate Court of failing to declare large amounts of foreign currency on arrival in Zambia, contrary to s. 141 (1) (d) of the Customs and Excise Act, Cap. 662. The magistrate properly found that the appellant has falsely declared far less currency than he was in fact carrying.
(i) It is a condition precedent to a contravention of s. 141 (1) (d) of the Customs and Excise Act, Cap. 662, that the person concerned is required to make or render a report or to supply information or to answer questions.
(ii) The report or information or question must be one which the person can lawfully be required to make or supply or answer.
(iii) In the circumstances obtaining in the present case there is nowhere to be found any prohibition of the import of foreign currency; nor is there to be found any obligation to declare it if so requested notwithstanding that there may be no restriction on importation.
(iv) Consequently the failure to disclose such currency is not an offence under the section.