https://www.taxtmi.com/caselaws?id=73085 The baggage concession for tourists of Indian origin covered personal and household effects intended for bona fide use or as gifts or souvenirs, and goods were not liable to confiscation merely on a vague allegation of excess quantity. On that basis, the confiscation of the video cassette recorder and video cassette tapes, and the redemption fine imposed in relation to them, were set aside because the record did not show prohibited import or intended sale. The television set, however, was expressly excluded from the concession and was validly confiscated, with redemption on payment of fine remaining permissible. en-us Thu, 06 Dec 1984 00:00:00 +0530 Tue, 23 Dec 2014 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73085 The baggage concession for tourists of Indian origin covered personal and household effects intended for bona fide use or as gifts or souvenirs, and goods were not liable to confiscation merely on a vague allegation of excess quantity. On that basis, the confiscation of the video cassette recorder and video cassette tapes, and the redemption fine imposed in relation to them, were set aside because the record did not show prohibited import or intended sale. The television set, however, was expressly excluded from the concession and was validly confiscated, with redemption on payment of fine remaining permissible. Case-Laws Customs Thu, 06 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73085