https://www.taxtmi.com/caselaws?id=73179 The Tribunal held that the goods imported by the appellant were not considered as baggage goods under Section 79 of the Customs Act, as they were brought in through a carrier, not for personal use or as a gift. The goods, imported without a valid license, were subject to confiscation and penalty under Sections 111(d) and 112(a) of the Act. The appellant may seek a refund of excess duty paid if a higher duty rate was incorrectly applied, by providing evidence to the appropriate authority under the Customs Tariff Act, 1975. en-us Mon, 06 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73179 The Tribunal held that the goods imported by the appellant were not considered as baggage goods under Section 79 of the Customs Act, as they were brought in through a carrier, not for personal use or as a gift. The goods, imported without a valid license, were subject to confiscation and penalty under Sections 111(d) and 112(a) of the Act. The appellant may seek a refund of excess duty paid if a higher duty rate was incorrectly applied, by providing evidence to the appropriate authority under the Customs Tariff Act, 1975. Case-Laws Customs Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73179