https://www.taxtmi.com/caselaws?id=73778 Goods imported on payment of duty were treated as outside the baggage-exemption restrictions, so the Baggage (Conditions of Exemption) Rules, Section 11G(1) of the Customs Act, and the ITC Public Notice did not support confiscation of the two VCRs. The goods were treated as in personal use, and use in one's profession was regarded as personal use; there was also no material showing sale, advertisement, display, or other prohibited dealing, and mortgage alone was not shown to be unlawful. Confiscation of the old used camera and flash under Section 111(p) also required a proven contravention of Chapter IV-A and the rules thereunder, which was not established on the facts. en-us Mon, 27 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73778 Goods imported on payment of duty were treated as outside the baggage-exemption restrictions, so the Baggage (Conditions of Exemption) Rules, Section 11G(1) of the Customs Act, and the ITC Public Notice did not support confiscation of the two VCRs. The goods were treated as in personal use, and use in one's profession was regarded as personal use; there was also no material showing sale, advertisement, display, or other prohibited dealing, and mortgage alone was not shown to be unlawful. Confiscation of the old used camera and flash under Section 111(p) also required a proven contravention of Chapter IV-A and the rules thereunder, which was not established on the facts. Case-Laws Customs Mon, 27 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73778