https://www.taxtmi.com/caselaws?id=80823 A baggage matter on imported consumer goods considered whether a declared colour TV and a video camera were liable to confiscation, and whether redemption on fine could be allowed. The TV was declared, but lawful duty-paid clearance was not proved; confiscation was therefore not wholly excluded, yet absolute confiscation was moderated and redemption was permitted on payment of fine and duty. The camera was also found liable to confiscation because the relied-on baggage receipt was false and legal importation was not established, but redemption on fine was likewise allowed. Personal penalty was cancelled because the record did not show the knowledge or reason to believe required for liability. en-us Fri, 10 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80823 A baggage matter on imported consumer goods considered whether a declared colour TV and a video camera were liable to confiscation, and whether redemption on fine could be allowed. The TV was declared, but lawful duty-paid clearance was not proved; confiscation was therefore not wholly excluded, yet absolute confiscation was moderated and redemption was permitted on payment of fine and duty. The camera was also found liable to confiscation because the relied-on baggage receipt was false and legal importation was not established, but redemption on fine was likewise allowed. Personal penalty was cancelled because the record did not show the knowledge or reason to believe required for liability. Case-Laws Customs Fri, 10 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80823