https://www.taxtmi.com/caselaws?id=73054 The Appellate Tribunal upheld the Collector (Appeals)'s decision to confiscate goods valued at Rs. 4,509/- under Section 111(d) of the Customs Act, 1962, brought by an Indian Passport holder returning from Bangkok. The personal penalty of Rs. 250/- imposed on the appellant was waived. Despite arguments of goods being for personal and family use, the Tribunal deemed them commercial, dismissing the appeal due to the goods exceeding permissible limits. The delay in filing the appeal was condoned, and the appeal was ultimately dismissed by the Tribunal. en-us Wed, 28 Dec 1983 00:00:00 +0530 Thu, 26 May 2011 17:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73054 The Appellate Tribunal upheld the Collector (Appeals)'s decision to confiscate goods valued at Rs. 4,509/- under Section 111(d) of the Customs Act, 1962, brought by an Indian Passport holder returning from Bangkok. The personal penalty of Rs. 250/- imposed on the appellant was waived. Despite arguments of goods being for personal and family use, the Tribunal deemed them commercial, dismissing the appeal due to the goods exceeding permissible limits. The delay in filing the appeal was condoned, and the appeal was ultimately dismissed by the Tribunal. Case-Laws Customs Wed, 28 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73054