https://www.taxtmi.com/caselaws?id=82199 Confiscation of legally imported baggage goods cannot be sustained where the holder acquired them through mortgage rather than sale and no import-control prohibition applies to that transfer; the television was therefore to be returned. A forged baggage receipt established that the video cassette recorder had not been legally imported, supporting confiscation. However, absence of evidence that the holder was a habitual dealer and lack of mens rea made penalty unjustified. Redemption of the video cassette recorder on payment of duty and redemption fine was appropriate, while the penalty was set aside. en-us Wed, 03 May 1989 00:00:00 +0530 Sat, 02 Jul 2011 16:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82199 Confiscation of legally imported baggage goods cannot be sustained where the holder acquired them through mortgage rather than sale and no import-control prohibition applies to that transfer; the television was therefore to be returned. A forged baggage receipt established that the video cassette recorder had not been legally imported, supporting confiscation. However, absence of evidence that the holder was a habitual dealer and lack of mens rea made penalty unjustified. Redemption of the video cassette recorder on payment of duty and redemption fine was appropriate, while the penalty was set aside. Case-Laws Customs Wed, 03 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82199