https://www.taxtmi.com/caselaws?id=81299 Confiscation of passenger goods was found unsustainable where the surrounding facts showed a bona fide intention to declare the video camera, colour television and video cassettes before interception; those items were directed to be released for re-export. By contrast, confiscation of Deutsche Mark 1,400 was upheld because the declaration obligation applied to the aggregate foreign exchange carried, the passenger's explanation of a counting mistake was rejected, and the threshold exemption was not satisfied. Redemption on payment of fine was allowed for the currency, and the penalty was reduced. The ruling turns on bona fide intention for declaration of goods and strict compliance with foreign exchange declaration requirements. en-us Tue, 23 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81299 Confiscation of passenger goods was found unsustainable where the surrounding facts showed a bona fide intention to declare the video camera, colour television and video cassettes before interception; those items were directed to be released for re-export. By contrast, confiscation of Deutsche Mark 1,400 was upheld because the declaration obligation applied to the aggregate foreign exchange carried, the passenger's explanation of a counting mistake was rejected, and the threshold exemption was not satisfied. Redemption on payment of fine was allowed for the currency, and the penalty was reduced. The ruling turns on bona fide intention for declaration of goods and strict compliance with foreign exchange declaration requirements. Case-Laws Customs Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81299