Undeclared baggage gold jewellery: absolute confiscation upheld, while the penalty was reduced as excessive.

Undeclared gold jewellery recovered from baggage was treated as liable to absolute confiscation because it had not been declared to customs and the surrounding facts did not support a bona fide personal baggage claim. The short duration of the overseas and the presence of substantial commercial goods indicated that the import was not genuine personal baggage. On penalty, the amount was found excessive in light of the value of the goods and was reduced accordingly.

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Issues: Whether the absolute confiscation of undeclared gold jewellery recovered from baggage was sustainable, and whether the penalty required reduction.

Analysis: The gold jewellery had not been declared to the customs authorities. The appellant had travelled abroad only for a short period and had also brought substantial commercial goods, indicating that the import was not a bona fide personal baggage case. In these circumstances, the confiscation of the gold jewellery was held to be legally justified. Taking into account the value of the goods, the penalty was considered excessive and was liable to be reduced.

Conclusion: The absolute confiscation of the gold jewellery was upheld, but the penalty was reduced to Rs. 1,000.

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