https://www.taxtmi.com/caselaws?id=81223 Personal jewellery carried in a tourist's hand baggage was treated as "personal effects" eligible for temporary import free of duty under the Tourist Baggage Rules, 1978, where there was no evidence of concealment. Because the customs officer had not examined the baggage before the passenger reached the exit gate and had not prepared the list contemplated by Rule 7(2), there was no legally enforceable declaration default by the tourist. Confiscation and the connected penalty were therefore not sustainable in law and were set aside, with consequential relief flowing to the appellant. en-us Fri, 25 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81223 Personal jewellery carried in a tourist's hand baggage was treated as "personal effects" eligible for temporary import free of duty under the Tourist Baggage Rules, 1978, where there was no evidence of concealment. Because the customs officer had not examined the baggage before the passenger reached the exit gate and had not prepared the list contemplated by Rule 7(2), there was no legally enforceable declaration default by the tourist. Confiscation and the connected penalty were therefore not sustainable in law and were set aside, with consequential relief flowing to the appellant. Case-Laws Customs Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81223