https://www.taxtmi.com/caselaws?id=330422 Gold chains concealed on a passenger's person and brought through the green channel were treated as prohibited goods because they were not declared to Customs, were carried in breach of baggage rules, and did not satisfy the conditions for import of gold jewellery. The confiscation was upheld. Re-export was denied because that relief applies only to bona fide baggage duly declared to Customs, which was not the case here. The redemption fine and penalty were sustained as proportionate to the deliberate concealment and attempted smuggling, and the revision application failed in full. en-us Tue, 10 May 2016 00:00:00 +0530 Mon, 25 Jul 2016 11:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330422 Gold chains concealed on a passenger's person and brought through the green channel were treated as prohibited goods because they were not declared to Customs, were carried in breach of baggage rules, and did not satisfy the conditions for import of gold jewellery. The confiscation was upheld. Re-export was denied because that relief applies only to bona fide baggage duly declared to Customs, which was not the case here. The redemption fine and penalty were sustained as proportionate to the deliberate concealment and attempted smuggling, and the revision application failed in full. Case-Laws Customs Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330422