Appeal allowed: goods not absolutely confiscable; retracted evidence cannot re-determine value under s.14 and Valuation Rules 2007; s.113/s.114(i) rel...
Petition dismissed; appellate orders upholding confiscation of undeclared imported jewellery and denial of duty-free allowance under Baggage Rules aff...
Preferential tariff benefit restored after Annexure-III rules upheld; no independent verification or fabrication found and uncorroborated intelligence...