https://www.taxtmi.com/caselaws?id=72372 The appellate court upheld the confiscation of electronic goods, including National Panasonic Stereo cassette recorders, calculators, and pens, valued at Rs. 17,130 under Sections 111(p) and 111(o) of the Customs Act, 1962. Goods covered by valid baggage receipts were ordered to be released to the appellant, while goods without valid receipts were absolutely confiscated despite the appellant's financial situation. The judgment underscores the significance of proper documentation and compliance with customs regulations in importing goods, emphasizing the distinction between goods cleared under baggage and those intended for sale. en-us Sun, 20 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 18:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72372 The appellate court upheld the confiscation of electronic goods, including National Panasonic Stereo cassette recorders, calculators, and pens, valued at Rs. 17,130 under Sections 111(p) and 111(o) of the Customs Act, 1962. Goods covered by valid baggage receipts were ordered to be released to the appellant, while goods without valid receipts were absolutely confiscated despite the appellant's financial situation. The judgment underscores the significance of proper documentation and compliance with customs regulations in importing goods, emphasizing the distinction between goods cleared under baggage and those intended for sale. Case-Laws Central Excise Sun, 20 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72372