https://www.taxtmi.com/caselaws?id=84070 Undeclared gold jewellery recovered from baggage was treated as liable to absolute confiscation because it had not been declared to customs and the surrounding facts did not support a bona fide personal baggage claim. The short duration of the overseas and the presence of substantial commercial goods indicated that the import was not genuine personal baggage. On penalty, the amount was found excessive in light of the value of the goods and was reduced accordingly. en-us Wed, 21 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 16:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84070 Undeclared gold jewellery recovered from baggage was treated as liable to absolute confiscation because it had not been declared to customs and the surrounding facts did not support a bona fide personal baggage claim. The short duration of the overseas and the presence of substantial commercial goods indicated that the import was not genuine personal baggage. On penalty, the amount was found excessive in light of the value of the goods and was reduced accordingly. Case-Laws Customs Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84070