https://www.taxtmi.com/caselaws?id=81208 For non-notified foreign-origin baggage goods, confiscation under the Customs Act could not be sustained unless the Department proved smuggled or contraband character; baggage receipts, repeated foreign travel and surrounding circumstances supported lawful possession, so absolute confiscation was set aside. For notified cosmetics and toiletry items, confiscation was upheld because they fell within the relevant baggage control regime, but redemption on payment of fine was allowed in light of their limited value and the facts, and the penalty was reduced accordingly. en-us Thu, 17 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81208 For non-notified foreign-origin baggage goods, confiscation under the Customs Act could not be sustained unless the Department proved smuggled or contraband character; baggage receipts, repeated foreign travel and surrounding circumstances supported lawful possession, so absolute confiscation was set aside. For notified cosmetics and toiletry items, confiscation was upheld because they fell within the relevant baggage control regime, but redemption on payment of fine was allowed in light of their limited value and the facts, and the penalty was reduced accordingly. Case-Laws Customs Thu, 17 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81208