https://www.taxtmi.com/caselaws?id=73518 The Tribunal ruled in favor of the appellant, setting aside the confiscation of goods and penalty imposed under the Customs Act. The missing package, found later among unclaimed items, did not impose liability on the passenger for non-declaration as the goods were not in his possession upon arrival. The appellant was willing to pay duty but had not made a written declaration. The Tribunal criticized the lower authorities' actions as unjustified harassment, granting consequential relief and duty-free allowance to the appellant. en-us Fri, 27 Apr 1984 00:00:00 +0530 Wed, 01 Jun 2011 15:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73518 The Tribunal ruled in favor of the appellant, setting aside the confiscation of goods and penalty imposed under the Customs Act. The missing package, found later among unclaimed items, did not impose liability on the passenger for non-declaration as the goods were not in his possession upon arrival. The appellant was willing to pay duty but had not made a written declaration. The Tribunal criticized the lower authorities' actions as unjustified harassment, granting consequential relief and duty-free allowance to the appellant. Case-Laws Customs Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73518