https://www.taxtmi.com/caselaws?id=82777 The Appellate Tribunal CEGAT, Bombay set aside the absolute confiscation order for Transfer of Residence (T.R.) declared goods, allowing them under concession. Goods declared but meant for sale were subject to confiscation with redemption on payment of a fine. Undeclared goods were absolutely confiscated, with a reduced penalty imposed. The appellant was liable for a penalty of Rs. 5,000 for non-declared goods. The judgment clarified the distinction between bona fide baggage and goods meant for sale, emphasizing the consequences of deliberate non-declaration in unaccompanied baggage. en-us Tue, 20 Jul 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82777 The Appellate Tribunal CEGAT, Bombay set aside the absolute confiscation order for Transfer of Residence (T.R.) declared goods, allowing them under concession. Goods declared but meant for sale were subject to confiscation with redemption on payment of a fine. Undeclared goods were absolutely confiscated, with a reduced penalty imposed. The appellant was liable for a penalty of Rs. 5,000 for non-declared goods. The judgment clarified the distinction between bona fide baggage and goods meant for sale, emphasizing the consequences of deliberate non-declaration in unaccompanied baggage. Case-Laws Customs Tue, 20 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82777