https://www.taxtmi.com/caselaws?id=336923 Gold bars brought in baggage were held not to warrant absolute confiscation because the respondents had stayed abroad for about 14 months, the quantity was not commercial, and the goods were otherwise importable subject to declaration under the baggage regime. The record supported, at most, non-declaration. On that basis, confiscation with redemption fine and the penalty was properly sustained, and interference with the appellate order was not called for. Absolute confiscation was therefore rejected, while redemption on payment of duty and fine remained in force. en-us Mon, 20 Jun 2016 00:00:00 +0530 Tue, 30 Jan 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336923 Gold bars brought in baggage were held not to warrant absolute confiscation because the respondents had stayed abroad for about 14 months, the quantity was not commercial, and the goods were otherwise importable subject to declaration under the baggage regime. The record supported, at most, non-declaration. On that basis, confiscation with redemption fine and the penalty was properly sustained, and interference with the appellate order was not called for. Absolute confiscation was therefore rejected, while redemption on payment of duty and fine remained in force. Case-Laws Customs Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336923