https://www.taxtmi.com/caselaws?id=73208 A tourist's personal jewellery could not be treated as misdeclared baggage where the record did not show concealment or a prior opportunity to declare the contents before the proper officer. Section 77 required declaration to be made at the relevant stage, and the Tourist Baggage Rules treated personal effects as including personal jewellery. Rule 7 contemplated a post-examination list of high-value articles, but no prior examination or officer-issued list was shown. In these circumstances, non-declaration could not be presumed from use of the green channel, so the confiscation and penalty were unsustainable and the tourist benefit under the baggage rules applied. en-us Thu, 30 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73208 A tourist's personal jewellery could not be treated as misdeclared baggage where the record did not show concealment or a prior opportunity to declare the contents before the proper officer. Section 77 required declaration to be made at the relevant stage, and the Tourist Baggage Rules treated personal effects as including personal jewellery. Rule 7 contemplated a post-examination list of high-value articles, but no prior examination or officer-issued list was shown. In these circumstances, non-declaration could not be presumed from use of the green channel, so the confiscation and penalty were unsustainable and the tourist benefit under the baggage rules applied. Case-Laws Customs Thu, 30 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73208