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    <title>1989 (6) TMI 148 - CEGAT, NEW DELHI</title>
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    <description>Articles ordered abroad and consigned to India may still qualify as unaccompanied baggage under the Baggage Rules where governing instructions permit delivery of goods ordered before import, even if the passenger did not physically carry them abroad. On the facts accepted by the Tribunal, the revolver did not lose baggage status merely because it was sent by post. The confiscation was also found unsustainable because the cited Customs Clearance Permit objection and alleged breach of Article 60 of the Universal Postal Convention did not justify confiscation on the record, and the impugned order was set aside with consequential relief.</description>
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    <pubDate>Wed, 28 Jun 1989 00:00:00 +0530</pubDate>
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      <title>1989 (6) TMI 148 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74808</link>
      <description>Articles ordered abroad and consigned to India may still qualify as unaccompanied baggage under the Baggage Rules where governing instructions permit delivery of goods ordered before import, even if the passenger did not physically carry them abroad. On the facts accepted by the Tribunal, the revolver did not lose baggage status merely because it was sent by post. The confiscation was also found unsustainable because the cited Customs Clearance Permit objection and alleged breach of Article 60 of the Universal Postal Convention did not justify confiscation on the record, and the impugned order was set aside with consequential relief.</description>
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      <pubDate>Wed, 28 Jun 1989 00:00:00 +0530</pubDate>
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