https://www.taxtmi.com/caselaws?id=94831 Confiscation based on baggage receipt discrepancies could not be sustained where the preventive customs authority lacked territorial jurisdiction over import-declaration issues at the port of import. Rechargeable batteries were not notified goods and their confiscation was set aside, while confiscation of the remaining professional equipment was sustained because exemption as personally used goods was not established. Valuation-related demands, together with redemption fine and penalty, were set aside and remanded because the basis of valuation was not disclosed to the importer and fresh adjudication was required after giving an opportunity to rebut the material. en-us Thu, 27 Jan 2000 00:00:00 +0530 Mon, 05 Dec 2011 11:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94831 Confiscation based on baggage receipt discrepancies could not be sustained where the preventive customs authority lacked territorial jurisdiction over import-declaration issues at the port of import. Rechargeable batteries were not notified goods and their confiscation was set aside, while confiscation of the remaining professional equipment was sustained because exemption as personally used goods was not established. Valuation-related demands, together with redemption fine and penalty, were set aside and remanded because the basis of valuation was not disclosed to the importer and fresh adjudication was required after giving an opportunity to rebut the material. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94831