Tourist baggage exemption for professional cine equipment applies where goods are declared and backed by a valid re-export undertaking.

Professional cine equipment brought by a passenger fell within Rule 3(2) of the Tourist Baggage Rules, 1978, which expressly covers professional equipment for duty-free import on an undertaking for re-export. Its intended studio use did not remove it from that exemption. The record showed proper declaration, a re-export undertaking, and steps taken to extend time, so mere availability of another lawful import route did not establish suppression, mala fides, or intent to evade duty. On those facts, confiscation under Section 111(o) of the Customs Act was not warranted, and the clearance was treated as bona fide.

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Issues: Whether cine equipment brought by a passenger could validly be cleared under the Tourist Baggage Rules on a written undertaking for re-export, and whether confiscation under Section 111(o) of the Customs Act was justified on the ground of suppression of the existence of another permissible import route.

Analysis: Rule 3(2) of the Tourist Baggage Rules, 1978 expressly covers professional equipment, including cine equipment and television equipment, for duty-free import on an undertaking under Rule 7 for re-export. The fact that the equipment was intended for use in a studio, and not for the passenger's personal use, did not take it outside the scope of the rule. The record also showed proper declaration of the goods and an undertaking to re-export, along with steps taken for extension of time and an alternative route through customs clearance and exemption. On those facts, no mala fide suppression or intent to evade duty was established, and the condition for confiscation under Section 111(o) was not made out.

Conclusion: The clearance under the Tourist Baggage Rules was held to be bona fide, the confiscation was not justified, and the Revenue's appeal failed.

Final Conclusion: The decision upheld the respondent's entitlement to rely on the Tourist Baggage Rules for the imported cine equipment and rejected the Revenue's challenge to the confiscation.

Ratio Decidendi: Where imported professional equipment is expressly covered by the tourist baggage exemption and is properly declared with a valid undertaking for re-export, the existence of another lawful import route does not by itself establish suppression, mala fides, or liability to confiscation.

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