https://www.taxtmi.com/caselaws?id=254229 Undeclared commercial goods, cigarettes and counterfeit watches found in baggage were treated as outside bona fide baggage under Section 79 of the Customs Act, 1962, because trade-quantity and counterfeit goods are subject to customs and foreign trade restrictions. An admission under Section 108 that the watches were fake supported the finding. On that basis, confiscation of the dutiable goods with redemption option, absolute confiscation of cigarettes and fake watches, and the connected penalties were held justified, and the challenge failed in favour of Revenue. en-us Fri, 07 Feb 2014 00:00:00 +0530 Tue, 16 Dec 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254229 Undeclared commercial goods, cigarettes and counterfeit watches found in baggage were treated as outside bona fide baggage under Section 79 of the Customs Act, 1962, because trade-quantity and counterfeit goods are subject to customs and foreign trade restrictions. An admission under Section 108 that the watches were fake supported the finding. On that basis, confiscation of the dutiable goods with redemption option, absolute confiscation of cigarettes and fake watches, and the connected penalties were held justified, and the challenge failed in favour of Revenue. Case-Laws Customs Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254229