https://www.taxtmi.com/caselaws?id=73864 Jurisdiction for the customs appeal depended on the capacity in which the adjudicating officer acted; as the record showed he was functioning as Additional Collector of Customs, the Tribunal was the proper appellate forum. The baggage exemption applied only to bona fide baggage within prescribed limits, and goods found largely in commercial quantities and far in excess of the declared value were treated as outside that regime. On that basis, the articles were regarded as prohibited and liable to confiscation under the Customs Act, with misdeclaration supporting penalty. Re-export was available only where a true declaration had been made under the baggage scheme, so the absence of a true declaration defeated that claim. en-us Wed, 08 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73864 Jurisdiction for the customs appeal depended on the capacity in which the adjudicating officer acted; as the record showed he was functioning as Additional Collector of Customs, the Tribunal was the proper appellate forum. The baggage exemption applied only to bona fide baggage within prescribed limits, and goods found largely in commercial quantities and far in excess of the declared value were treated as outside that regime. On that basis, the articles were regarded as prohibited and liable to confiscation under the Customs Act, with misdeclaration supporting penalty. Re-export was available only where a true declaration had been made under the baggage scheme, so the absence of a true declaration defeated that claim. Case-Laws Customs Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73864