https://www.taxtmi.com/caselaws?id=82806 The Tribunal overturned the Order-in-Original confiscating gold bangles and a gold chain under Section 111(d) of the Customs Act and reduced the personal penalty imposed under Section 111(a) to Rs. 1,000. The appellant, a housewife, had not declared the ornaments upon returning from abroad, but the Tribunal found them to be regular wear and not subject to confiscation. Re-export permission was granted with a fine, considering the appellant's lack of mala fide intent. The decision balanced enforcement with leniency, allowing the appellant to rectify the situation within a specified timeframe. en-us Tue, 28 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82806 The Tribunal overturned the Order-in-Original confiscating gold bangles and a gold chain under Section 111(d) of the Customs Act and reduced the personal penalty imposed under Section 111(a) to Rs. 1,000. The appellant, a housewife, had not declared the ornaments upon returning from abroad, but the Tribunal found them to be regular wear and not subject to confiscation. Re-export permission was granted with a fine, considering the appellant's lack of mala fide intent. The decision balanced enforcement with leniency, allowing the appellant to rectify the situation within a specified timeframe. Case-Laws Customs Tue, 28 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82806