https://www.taxtmi.com/caselaws?id=170354 Undeclared loose diamonds carried through the green channel were not bona fide baggage because they were concealed, not declared to Customs, and were commercial diamonds rather than personal effects or ornaments. On that basis, the baggage exemption and nil-duty claim failed, as the benefit was unavailable where import was not lawfully and properly made and the goods were attempted to be smuggled in breach of customs and foreign trade law. The precedent cited by the applicant was distinguished because it did not involve concealed, undeclared goods imported in violation of law. Confiscation, redemption fine and penalty were therefore treated as sustainable. en-us Mon, 07 Oct 2013 00:00:00 +0530 Sat, 23 May 2015 11:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170354 Undeclared loose diamonds carried through the green channel were not bona fide baggage because they were concealed, not declared to Customs, and were commercial diamonds rather than personal effects or ornaments. On that basis, the baggage exemption and nil-duty claim failed, as the benefit was unavailable where import was not lawfully and properly made and the goods were attempted to be smuggled in breach of customs and foreign trade law. The precedent cited by the applicant was distinguished because it did not involve concealed, undeclared goods imported in violation of law. Confiscation, redemption fine and penalty were therefore treated as sustainable. Case-Laws Customs Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170354