https://www.taxtmi.com/caselaws?id=208515 Deliberate concealment and non-declaration of foreign currency, without lawful supporting documents, takes the goods outside bona fide baggage treatment and attracts confiscation under customs and foreign exchange law. Redemption under Section 125 of the Customs Act is discretionary, not a matter of right, especially where the concealment shows planned unlawful conduct; absolute confiscation was maintained and redemption declined. The personal penalty was upheld in principle because the contravention was established, but it was reduced as excessive on the facts and circumstances. en-us Wed, 26 May 2010 00:00:00 +0530 Wed, 11 Jan 2012 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208515 Deliberate concealment and non-declaration of foreign currency, without lawful supporting documents, takes the goods outside bona fide baggage treatment and attracts confiscation under customs and foreign exchange law. Redemption under Section 125 of the Customs Act is discretionary, not a matter of right, especially where the concealment shows planned unlawful conduct; absolute confiscation was maintained and redemption declined. The personal penalty was upheld in principle because the contravention was established, but it was reduced as excessive on the facts and circumstances. Case-Laws Customs Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208515