https://www.taxtmi.com/caselaws?id=72561 The tribunal remitted the case back to the original authority to determine the genuineness of the baggage receipts and the duty leviable on the goods. If the appellants prove the receipts' genuineness, no further duty is payable; otherwise, duty will be payable as per law. The tribunal directed a re-examination of the genuineness of the receipts and allowed the presentation of additional pleas regarding duty liability under Section 15 of the Customs Act. en-us Fri, 22 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 14:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72561 The tribunal remitted the case back to the original authority to determine the genuineness of the baggage receipts and the duty leviable on the goods. If the appellants prove the receipts' genuineness, no further duty is payable; otherwise, duty will be payable as per law. The tribunal directed a re-examination of the genuineness of the receipts and allowed the presentation of additional pleas regarding duty liability under Section 15 of the Customs Act. Case-Laws Customs Fri, 22 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72561