Concealed gold in baggage treated as prohibited goods, with confiscation upheld and re-export denied for undeclared carriage.

Gold chains concealed on a passenger's person and brought through the green channel were treated as prohibited goods because they were not declared to Customs, were carried in breach of baggage rules, and did not satisfy the conditions for import of gold jewellery. The confiscation was upheld. Re-export was denied because that relief applies only to bona fide baggage duly declared to Customs, which was not the case here. The redemption fine and penalty were sustained as proportionate to the deliberate concealment and attempted smuggling, and the revision application failed in full.

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Issues: (i) Whether gold chains concealed on the passenger's person and brought through the green channel constituted prohibited goods liable to confiscation. (ii) Whether the applicant was entitled to re-export the goods and whether the redemption fine and penalty were excessive.

Issue (i): Whether gold chains concealed on the passenger's person and brought through the green channel constituted prohibited goods liable to confiscation.

Analysis: The goods were not declared to Customs, were recovered from concealed packs on the person of the passenger, and were carried in commercial quantity without satisfying the eligibility conditions for import of gold jewellery. The import was found to be in breach of the baggage regime and the foreign trade restrictions, and therefore the goods fell within the category of prohibited goods for customs purposes and were liable to confiscation.

Conclusion: The confiscation of the gold chains was upheld.

Issue (ii): Whether the applicant was entitled to re-export the goods and whether the redemption fine and penalty were excessive.

Analysis: Re-export under the baggage provisions was held to be available only for bonafide baggage duly declared to Customs, which was not the position here. The goods were held liable for confiscation and therefore not eligible for re-export. The quantum of redemption fine and penalty was also found to be proportionate to the deliberate concealment and attempted smuggling.

Conclusion: The request for re-export was rejected and the redemption fine and penalty were sustained.

Final Conclusion: The revision application failed in entirety and the lower authority's order of confiscation, fine and penalty was maintained.

Ratio Decidendi: Goods imported in violation of statutory baggage and foreign trade conditions, and concealed to evade declaration, are prohibited goods liable to confiscation, and re-export is not available where the goods are not bonafide declared baggage.

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