https://www.taxtmi.com/caselaws?id=83252 Import of gold as baggage by an NRI passenger was considered against customs, import control, foreign exchange and RBI requirements. The baggage scheme was not limited to Indian nationals returning from abroad, and the six-month condition was not to be applied mechanically to a person resident outside India. However, the passenger failed to make the mandatory declaration under Section 77 of the Customs Act, 1962; payment of duty through a co-passenger did not cure that breach. The gold was therefore liable to confiscation for statutory violation, but absolute confiscation was held excessive because duty had been paid, there was no intent to evade duty, and the breach was substantially technical. Redemption on fine and reduction of penalty were considered appropriate. en-us Fri, 06 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83252 Import of gold as baggage by an NRI passenger was considered against customs, import control, foreign exchange and RBI requirements. The baggage scheme was not limited to Indian nationals returning from abroad, and the six-month condition was not to be applied mechanically to a person resident outside India. However, the passenger failed to make the mandatory declaration under Section 77 of the Customs Act, 1962; payment of duty through a co-passenger did not cure that breach. The gold was therefore liable to confiscation for statutory violation, but absolute confiscation was held excessive because duty had been paid, there was no intent to evade duty, and the breach was substantially technical. Redemption on fine and reduction of penalty were considered appropriate. Case-Laws Customs Fri, 06 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83252