https://www.taxtmi.com/caselaws?id=78144 Retention of a passenger's passport during customs investigation was treated as lawful where the document was relevant to proceedings under Section 110(3) of the Customs Act, 1962, the investigation was ongoing, and the passport was later returned; no compensation was warranted. Confiscation of medicines and other goods, with penalties, was sustained because the passenger waived show cause notice, participated in adjudication and appeals, and could not show breach of natural justice. On the merits, baggage export instructions required a legally established source of funds and proof of procurement against foreign exchange payment, and the declaration requirement under Section 77 was not met, making the export illegal. en-us Thu, 07 Oct 2010 00:00:00 +0530 Mon, 19 Aug 2013 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78144 Retention of a passenger's passport during customs investigation was treated as lawful where the document was relevant to proceedings under Section 110(3) of the Customs Act, 1962, the investigation was ongoing, and the passport was later returned; no compensation was warranted. Confiscation of medicines and other goods, with penalties, was sustained because the passenger waived show cause notice, participated in adjudication and appeals, and could not show breach of natural justice. On the merits, baggage export instructions required a legally established source of funds and proof of procurement against foreign exchange payment, and the declaration requirement under Section 77 was not met, making the export illegal. Case-Laws Customs Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78144