https://www.taxtmi.com/caselaws?id=72104 The Tribunal upheld the decision of the Additional Collector to seize the undeclared contraband goods found in the passenger's possession, including gold jewellery concealed in a brown suit case not registered in his name. The Tribunal also affirmed the validity of the penalty imposed on the passenger, amounting to Rs. 20,000, in addition to the confiscation of goods valued at Rs. 4,417. The passenger's challenges regarding the denial of baggage allowance, lack of declaration for the gold jewellery, and the opportunity for re-export were not successful. en-us Thu, 12 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 18:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72104 The Tribunal upheld the decision of the Additional Collector to seize the undeclared contraband goods found in the passenger's possession, including gold jewellery concealed in a brown suit case not registered in his name. The Tribunal also affirmed the validity of the penalty imposed on the passenger, amounting to Rs. 20,000, in addition to the confiscation of goods valued at Rs. 4,417. The passenger's challenges regarding the denial of baggage allowance, lack of declaration for the gold jewellery, and the opportunity for re-export were not successful. Case-Laws Customs Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72104