https://www.taxtmi.com/caselaws?id=76882 Tourist baggage claims for duty-free clearance of jewellery must be assessed under Rule 7 of the Baggage Rules, 1998, where the traveller is a non-resident visitor, rather than Rule 6 applicable to Indian residents returning from foreign travel. Eligibility depends on whether the jewellery constitutes personal effects reasonably required for the tour. Conflicting evidence on flight arrival and interception times requires proper factual examination. Where the panchanama and related evidence are disputed, denial of cross-examination without adequate reasons undermines a fair opportunity to test the evidence and establish lawful acquisition and personal use. Fresh adjudication should permit evidence, hearing and appropriate cross-examination. 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 Tourist baggage claims for duty-free clearance of jewellery must be assessed under Rule 7 of the Baggage Rules, 1998, where the traveller is a non-resident visitor, rather than Rule 6 applicable to Indian residents returning from foreign travel. Eligibility depends on whether the jewellery constitutes personal effects reasonably required for the tour. Conflicting evidence on flight arrival and interception times requires proper factual examination. Where the panchanama and related evidence are disputed, denial of cross-examination without adequate reasons undermines a fair opportunity to test the evidence and establish lawful acquisition and personal use. Fresh adjudication should permit evidence, hearing and appropriate cross-examination. Case-Laws Customs Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76882