https://www.taxtmi.com/caselaws?id=329629 Goods taken through the green channel without declaration were treated as liable to confiscation where the passenger's statement under Section 108 admitted concealment of gold chains to evade duty and purchase of cigarettes for resale. The customs evidence was accepted as valid, and the later allegation of coercion was rejected for lack of proof. The gold chains were found not eligible for baggage import treatment, and the cigarettes were found to be commercial goods that were neither declared nor within the applicable baggage conditions. The objections based on the declaration form, personal use, and claimed family jewellery were disbelieved. The confiscation and penalties were therefore upheld as commensurate with the offence. en-us Tue, 23 Feb 2016 00:00:00 +0530 Wed, 06 Jul 2016 13:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329629 Goods taken through the green channel without declaration were treated as liable to confiscation where the passenger's statement under Section 108 admitted concealment of gold chains to evade duty and purchase of cigarettes for resale. The customs evidence was accepted as valid, and the later allegation of coercion was rejected for lack of proof. The gold chains were found not eligible for baggage import treatment, and the cigarettes were found to be commercial goods that were neither declared nor within the applicable baggage conditions. The objections based on the declaration form, personal use, and claimed family jewellery were disbelieved. The confiscation and penalties were therefore upheld as commensurate with the offence. Case-Laws Customs Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329629