https://www.taxtmi.com/caselaws?id=73473 Goods imported as passenger baggage remain liable to confiscation under the Customs Act, 1962 when the attached exemption conditions are breached, including restrictions on sale. The scope of confiscation depends on whether the goods are covered by duty-paid baggage receipts and whether the statutory conditions were in fact violated. Goods proved to have suffered duty under baggage receipts were not fit for absolute confiscation and could be released on fine in lieu of confiscation. Non-notified goods not covered by receipts could be cleared on duty and fine, while notified goods without such receipts remained liable to absolute confiscation. Penalties were reduced as excessive. en-us Wed, 18 Nov 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73473 Goods imported as passenger baggage remain liable to confiscation under the Customs Act, 1962 when the attached exemption conditions are breached, including restrictions on sale. The scope of confiscation depends on whether the goods are covered by duty-paid baggage receipts and whether the statutory conditions were in fact violated. Goods proved to have suffered duty under baggage receipts were not fit for absolute confiscation and could be released on fine in lieu of confiscation. Non-notified goods not covered by receipts could be cleared on duty and fine, while notified goods without such receipts remained liable to absolute confiscation. Penalties were reduced as excessive. Case-Laws Customs Wed, 18 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73473