https://www.taxtmi.com/caselaws?id=76882 A tourist claiming duty-free clearance of jewellery as personal effects under the Baggage Rules, 1998 must have the claim examined under the correct rule, and not under a provision meant for an Indian returning from a foreign tour. Where the nature of the articles, lawful acquisition, and stage of interception are in dispute, the adjudicating authority must give a fair opportunity to test the evidence, including cross-examination if the evidentiary basis is challenged. On these facts, the confiscation and penalty order was set aside and the matter was remanded for de novo adjudication with proper hearing and evidence. en-us Thu, 08 Oct 2009 00:00:00 +0530 Mon, 26 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76882 A tourist claiming duty-free clearance of jewellery as personal effects under the Baggage Rules, 1998 must have the claim examined under the correct rule, and not under a provision meant for an Indian returning from a foreign tour. Where the nature of the articles, lawful acquisition, and stage of interception are in dispute, the adjudicating authority must give a fair opportunity to test the evidence, including cross-examination if the evidentiary basis is challenged. On these facts, the confiscation and penalty order was set aside and the matter was remanded for de novo adjudication with proper hearing and evidence. Case-Laws Customs Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76882