Concealed gold in baggage justifies confiscation and penalty; transfer of residence relief applies only to bona fide declared goods.

Concealed and undeclared gold jewellery found in baggage was treated as liable to confiscation under the Customs Act, with redemption fine and penalty sustained because the passenger's un-retracted statement supported deliberate non-declaration to avoid duty. The claim that the goods were declared at the red channel was found untenable on the record. Transfer of residence relief was rejected because that benefit applies only to bona fide baggage that is truly declared to Customs, not to goods attempted to be brought in by concealment. The revision therefore failed, and the fiscal consequences followed from the finding of concealment and non-declaration.

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Issues: Whether the confiscation of concealed gold jewellery, the redemption fine and penalty imposed under the Customs Act, 1962, and the denial of transfer of residence benefit were sustainable.

Analysis: The gold bracelets were found concealed in a chocolate box inside the baggage and were not declared in the customs declaration slip. The passenger's statement admitting concealment to avoid duty was relied upon, and the statement was not retracted. On the records, the claim that the goods were duly declared at the red channel was found untenable. The benefit of transfer of residence was held unavailable because it applies only to bona fide baggage truly declared to Customs, and the goods were attempted to be brought in by concealment.

Conclusion: The confiscation, redemption fine and penalty were upheld, and the claim for transfer of residence benefit was rejected.

Final Conclusion: The revision failed as the import was held to be a deliberate concealment and non-declaration of dutiable gold, warranting confiscation and consequential fiscal penalties.

Ratio Decidendi: Concealed and undeclared dutiable goods imported through baggage are liable to confiscation and penalty, and transfer of residence relief is available only for bona fide, truly declared baggage.

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