https://www.taxtmi.com/caselaws?id=73864 Bona fide baggage exemption applies only to personal effects or household articles within prescribed limits. Goods imported in substantial commercial quantities, exceeding declared value, or not truthfully declared fall outside the baggage regime and may be treated as prohibited goods, liable to confiscation for unauthorised import and misdeclaration, with penalty consequences. Re-export depends on a true declaration under the temporary baggage-detention scheme; absent truthful disclosure, re-export is unavailable. Appellate jurisdiction depends on the capacity in which the adjudicating officer acted, including whether the officer functioned as an Additional Collector of Customs. 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 Bona fide baggage exemption applies only to personal effects or household articles within prescribed limits. Goods imported in substantial commercial quantities, exceeding declared value, or not truthfully declared fall outside the baggage regime and may be treated as prohibited goods, liable to confiscation for unauthorised import and misdeclaration, with penalty consequences. Re-export depends on a true declaration under the temporary baggage-detention scheme; absent truthful disclosure, re-export is unavailable. Appellate jurisdiction depends on the capacity in which the adjudicating officer acted, including whether the officer functioned as an Additional Collector of Customs. Case-Laws Customs Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73864