Baggage declarations under Section 77 must be accepted for clearance, without limiting Customs powers against illegal or objectionable imports.

Section 77 of the Customs Act, 1962 requires the owner of baggage arriving from abroad to declare its contents to the proper Customs Officer for clearance. Where an arriving passenger submits a baggage declaration under this provision, the Customs authorities are obliged to accept it for clearance. That obligation does not curtail the authorities' separate statutory powers to take action against illegal imports or objectionable baggage in accordance with law. The operative position is therefore that a valid declaration under Section 77 must be accepted for clearance, while enforcement action against prohibited or unlawful baggage remains available.

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Issues: Whether the Customs authorities are obliged to accept a declaration of baggage made by an arriving international passenger under Section 77 of the Customs Act, 1962.

Analysis: Section 77 requires the owner of baggage to declare its contents to the proper Customs Officer for clearance. Where such a declaration is submitted in respect of baggage, the Customs authorities are obliged to accept it for clearance. This obligation does not restrict the statutory powers of Customs officials to act against illegal imports or objectionable baggage in accordance with law.

Conclusion: The Customs authorities are obliged to accept a baggage declaration submitted under Section 77 of the Customs Act, 1962.

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