OSEI-HWERE J.
The appellant was arraigned and tried before the Circuit Court, Sunyani, on two counts for smuggling contrary to section 49 (1) (e) of the Customs and Excise Decree, 1972 (N.R.C.D. 114). The particulars of the first count disclosed that on or about 17 June 1974, at Sunyani the appellant with intent to defraud the Republic of customs duty was concerned in concealing prohibited goods, namely, 124 pieces of 720 Afro wigs. The particulars of the second count also showed that the appellant, on the same date and at the same place and with the same intent was concerned in concealing restricted goods, namely, fifteen packets containing 90 T shirts. The appellant was found guilty by the trial circuit judge who convicted her on each count and sentenced her to a fine of ¢5,000.00 or five years’ imprisonment with hard labour on each count with an order that the fines be non-cumulative and the sentences concurrent. He further made the following order:
“The 124 wigs and 90 T shirts are…