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        Case ID :

        1984 (12) TMI 191 - AT - Customs

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        Baggage import concession for tourists of Indian origin limits confiscation of household goods, but excludes television sets. The baggage concession for tourists of Indian origin covered personal and household effects intended for bona fide use or as gifts or souvenirs, and goods ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Baggage import concession for tourists of Indian origin limits confiscation of household goods, but excludes television sets.

                                The baggage concession for tourists of Indian origin covered personal and household effects intended for bona fide use or as gifts or souvenirs, and goods were not liable to confiscation merely on a vague allegation of excess quantity. On that basis, the confiscation of the video cassette recorder and video cassette tapes, and the redemption fine imposed in relation to them, were set aside because the record did not show prohibited import or intended sale. The television set, however, was expressly excluded from the concession and was validly confiscated, with redemption on payment of fine remaining permissible.




                                Issues: Whether the confiscation of the video cassette recorder and video cassette tapes, and the confirmation of confiscation with redemption fine in respect of the television set, were justified under the applicable public notice governing baggage imports by tourists of Indian origin.

                                Analysis: The applicable public notice permitted tourists of Indian origin, including those holding Indian passports and normally resident abroad, to import personal and household effects up to the prescribed value, subject to satisfaction that the goods were for bona fide use or for gift or souvenir purposes. It specifically excluded television sets from the concession. The combined value of the goods brought by the appellant and his family was below the aggregate concession available when each family member was treated separately, and the record did not show that the video cassette recorder or tapes were intended for sale or otherwise imported in prohibited circumstances. The finding that the goods were in excessive quantities was held to be vague. However, the television set was outside the concession and could validly be subjected to confiscation, though redemption on payment of fine was permissible.

                                Conclusion: The confiscation of the video cassette recorder and video cassette tapes, and the fine imposed in lieu of their confiscation, were set aside, while the confiscation of the television set was upheld with redemption on payment of fine.


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