Undeclared baggage goods in the green channel were held liable to confiscation and penalty under customs law.

Goods taken through the green channel without declaration were treated as liable to confiscation where the passenger's statement under Section 108 admitted concealment of gold chains to evade duty and purchase of cigarettes for resale. The customs evidence was accepted as valid, and the later allegation of coercion was rejected for lack of proof. The gold chains were found not eligible for baggage import treatment, and the cigarettes were found to be commercial goods that were neither declared nor within the applicable baggage conditions. The objections based on the declaration form, personal use, and claimed family jewellery were disbelieved. The confiscation and penalties were therefore upheld as commensurate with the offence.

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Issues: Whether the undeclared cigarette cartons and gold chains carried by the passenger were liable to confiscation and whether the penalties imposed under the Customs Act were justified.

Analysis: The passenger crossed the green channel without declaring the goods under Section 77 of the Customs Act, 1962. His statement under Section 108 admitted that the gold chains were concealed to avoid duty and that the cigarettes were purchased abroad and intended to be sold for profit. Such a statement, recorded before customs officers, was treated as valid evidence, and the later denial of coercion was found unsupported. The gold chains were not eligible for import as baggage, were not covered by the applicable baggage conditions, and were therefore treated as prohibited goods liable to confiscation. The cigarettes were also found liable to confiscation because they were brought in commercial quantity, were not declared, and did not satisfy the statutory requirements applicable to tobacco products. The plea that the declaration form lacked a specific column, that the goods were for personal use, and that the gold was old family jewellery taken abroad for polishing was rejected for want of proof. The penalties were held to be commensurate with the offence.

Conclusion: The confiscation of the cigarettes and gold chains and the penalties imposed on the passenger were upheld.

Final Conclusion: The revision application failed, and the order of confiscation with penalties remained undisturbed.

Ratio Decidendi: Goods carried through the green channel without declaration, coupled with an admission of concealment and intent to evade duty, are liable to confiscation and penalty under the Customs Act where the importer fails to establish lawful eligibility for baggage treatment or rebut the statutory presumption.

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