Undeclared commercial baggage through the green channel justified confiscation, redemption fine and penalty under customs law.

Imported electronic goods and cigarettes carried in commercial quantity and attempted through the green channel without declaration were treated as non-bona fide baggage and as goods imported in contravention of the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992. On that basis, confiscation of the goods, the option of redemption on fine, and the penalty were found legally sustainable. The challenge to these measures failed, and the revision was rejected.

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Issues: Whether the confiscation of the imported goods, the redemption fine, and the penalty imposed for non-declaration of goods while attempting to clear through the green channel were justified.

Analysis: The applicant was found carrying electronic goods and cigarettes in commercial quantity and had attempted to cross the green channel without declaration. The record contained an admission that the goods were brought in commercial quantity and that the green channel was attempted without declaration. On that basis, the goods were held not to constitute bona fide baggage and to have been imported in contravention of the Customs Act, 1962 and the Foreign Trade (Development & Regulation) Act, 1992. The confiscation of the goods, the option of redemption on fine, and the penalty were therefore found to be legally sustainable.

Conclusion: The challenge to confiscation, redemption fine, and penalty failed and the revision was rejected.

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