Non-bona fide baggage and undeclared goods: carrier defence rejected, redemption denied, and confiscation restored.

Goods carried for another person and not declared to Customs were treated as non-bona fide baggage and therefore liable to confiscation under the Customs Act, 1962. The passenger's later claim that the camera was a gift was rejected because the record supported his admission that he was only carrying it for someone else, and the declaration requirement had been contravened. On that basis, redemption under section 125 was denied and the penalty was held justified and proportionate. The revision succeeded, the order allowing redemption and reducing penalty was set aside, and the original order of absolute confiscation and penalty was restored.

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Issues: Whether the impugned camera, carried by the passenger for another person and not declared to Customs, was liable to absolute confiscation and whether redemption under section 125 of the Customs Act, 1962 could be allowed, along with the sustainability of the penalty.

Analysis: The passenger had admitted in the personal hearing that he carried the camera for someone else. The record showed no credible material to support the later claim that it was a gift or that the admission was involuntary. On these facts, the goods were held not to constitute bona fide baggage within the meaning of the baggage scheme and the failure to declare the goods also amounted to contravention of the declaration requirement. As the passenger acted merely as a carrier, the goods were treated as liable to confiscation and the benefit of redemption was not available. The penalty imposed under the Customs Act was also found to be justified and commensurate with the offence.

Conclusion: The revision succeeded. The order granting redemption and reducing penalty was set aside, and the order of absolute confiscation and penalty was restored.

Final Conclusion: The carrier defence was rejected, the goods were treated as non-bona fide baggage liable to confiscation, and the original adjudication was reinstated in full.

Ratio Decidendi: Goods carried for another person without declaration, and not forming part of bona fide baggage, may be absolutely confiscated and the carrier is not entitled to redemption under section 125 of the Customs Act, 1962.

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