https://www.taxtmi.com/caselaws?id=329548 Concealed and undeclared gold jewellery found in baggage was treated as liable to confiscation under the Customs Act, with redemption fine and penalty sustained because the passenger's un-retracted statement supported deliberate non-declaration to avoid duty. The claim that the goods were declared at the red channel was found untenable on the record. Transfer of residence relief was rejected because that benefit applies only to bona fide baggage that is truly declared to Customs, not to goods attempted to be brought in by concealment. The revision therefore failed, and the fiscal consequences followed from the finding of concealment and non-declaration. en-us Thu, 25 Feb 2016 00:00:00 +0530 Tue, 05 Jul 2016 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329548 Concealed and undeclared gold jewellery found in baggage was treated as liable to confiscation under the Customs Act, with redemption fine and penalty sustained because the passenger's un-retracted statement supported deliberate non-declaration to avoid duty. The claim that the goods were declared at the red channel was found untenable on the record. Transfer of residence relief was rejected because that benefit applies only to bona fide baggage that is truly declared to Customs, not to goods attempted to be brought in by concealment. The revision therefore failed, and the fiscal consequences followed from the finding of concealment and non-declaration. Case-Laws Customs Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329548