https://www.taxtmi.com/caselaws?id=267878 The court addressed the declaration of contents and value of baggage for customs clearance, emphasizing the requirement for the owner to declare contents but noting no statutory obligation to declare value in the BDF. The appellant declared a value for some items but not for others, later providing the purchase price for the remaining items. The court directed authorities to release the goods subject to the writ petitions without demurrage, as the matter was pending before the revisional authority. The writ petitions were disposed of with no costs awarded. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 07 Jan 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267878 The court addressed the declaration of contents and value of baggage for customs clearance, emphasizing the requirement for the owner to declare contents but noting no statutory obligation to declare value in the BDF. The appellant declared a value for some items but not for others, later providing the purchase price for the remaining items. The court directed authorities to release the goods subject to the writ petitions without demurrage, as the matter was pending before the revisional authority. The writ petitions were disposed of with no costs awarded. Case-Laws Customs Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267878