https://www.taxtmi.com/caselaws?id=84098 Imported goods claimed as a deceased person's personal and household effects, and supported by Embassy certification and affidavit, were treated as eligible for the transfer of residence concession where no contrary evidence showed they were meant for trade or were otherwise non-personal. Mere multiplicity of items, new condition of some articles, or alleged value misdeclaration did not justify absolute confiscation. The proper course for any items outside the concession was assessment to customs duty under the transfer of residence rules, not confiscation of the entire consignment or penalty. en-us Fri, 03 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84098 Imported goods claimed as a deceased person's personal and household effects, and supported by Embassy certification and affidavit, were treated as eligible for the transfer of residence concession where no contrary evidence showed they were meant for trade or were otherwise non-personal. Mere multiplicity of items, new condition of some articles, or alleged value misdeclaration did not justify absolute confiscation. The proper course for any items outside the concession was assessment to customs duty under the transfer of residence rules, not confiscation of the entire consignment or penalty. Case-Laws Customs Fri, 03 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84098