https://www.taxtmi.com/caselaws?id=74248 Unaccompanied baggage treatment requires affirmative proof that the goods were in the importer's possession abroad and that their booking and movement to India were established; absent evidence of purchase, booking, or arrival date, a motor cycle cannot claim baggage status. Without that status, import required the necessary customs or import control authorisation, and confiscation was legally sustainable where no permit or licence had been obtained. Redemption in lieu of confiscation was also considered unwarranted because the import breached the import control regime and the vehicle was not shown to be for personal use. en-us Mon, 02 May 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74248 Unaccompanied baggage treatment requires affirmative proof that the goods were in the importer's possession abroad and that their booking and movement to India were established; absent evidence of purchase, booking, or arrival date, a motor cycle cannot claim baggage status. Without that status, import required the necessary customs or import control authorisation, and confiscation was legally sustainable where no permit or licence had been obtained. Redemption in lieu of confiscation was also considered unwarranted because the import breached the import control regime and the vehicle was not shown to be for personal use. Case-Laws Central Excise Mon, 02 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74248