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Section 80 of the Customs Act is the specific mechanism for...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
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Section 80 of the Customs Act is the specific mechanism for detention and return or re-export of dutiable or prohibited articles in passenger baggage, available only where the passenger makes a true declaration under Section 77. Section 125 provides a general, discretionary power to allow redemption of confiscated prohibited goods on payment of fine, but does not independently permit re-export or override Section 80. Applying the principle that a special provision prevails over a general provision, undeclared gold intercepted after the passenger crossed the Green Channel could not be re-exported through redemption where no Section 80 detention was sought. Revisional correction of such legally impermissible discretion was within statutory power.
Section 80 of the Customs Act is the specific mechanism for detention and return or re-export of dutiable or prohibited articles in passenger baggage, available only where the passenger makes a true declaration under Section 77. Section 125 provides a general, discretionary power to allow redemption of confiscated prohibited goods on payment of fine, but does not independently permit re-export or override Section 80. Applying the principle that a special provision prevails over a general provision, undeclared gold intercepted after the passenger crossed the Green Channel could not be re-exported through redemption where no Section 80 detention was sought. Revisional correction of such legally impermissible discretion was within statutory power.
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