https://www.taxtmi.com/caselaws?id=170347 Goods within the permissible duty-free baggage allowance may be cleared as bona fide baggage, and separate treatment can be given to items falling within that admissible limit. Woollen textiles valued at Rs. 30,000 were therefore allowed clearance under the baggage regime. Goods brought in commercial quantity were not treated as bona fide baggage and, being contrary to customs and foreign trade restrictions, remained liable to confiscation and penalty. Re-export was refused because no timely request had been made at arrival under the relevant baggage provision, and a belated request at the revision stage was insufficient. en-us Mon, 31 Dec 2012 00:00:00 +0530 Fri, 22 May 2015 15:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170347 Goods within the permissible duty-free baggage allowance may be cleared as bona fide baggage, and separate treatment can be given to items falling within that admissible limit. Woollen textiles valued at Rs. 30,000 were therefore allowed clearance under the baggage regime. Goods brought in commercial quantity were not treated as bona fide baggage and, being contrary to customs and foreign trade restrictions, remained liable to confiscation and penalty. Re-export was refused because no timely request had been made at arrival under the relevant baggage provision, and a belated request at the revision stage was insufficient. Case-Laws Customs Mon, 31 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170347