https://www.taxtmi.com/caselaws?id=190483 Undeclared baggage containing commercial-quantity electronic goods and Beta Methazone Dipropionate powder was treated as non-bona fide baggage liable to confiscation under Customs law, because the powder required import licence and registration that were absent and no lawful procurement was shown. The departmental valuation of the electronic goods was sustained, as it was supported by market rates, brand and model details, and NIDB/internet data, while no invoices or other reliable evidence were produced to rebut it. Re-export was held unavailable for undeclared, abandoned, and partly prohibited goods, and no further reduction in redemption fine or penalty was warranted. en-us Fri, 26 Jun 2015 00:00:00 +0530 Fri, 17 Feb 2017 07:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190483 Undeclared baggage containing commercial-quantity electronic goods and Beta Methazone Dipropionate powder was treated as non-bona fide baggage liable to confiscation under Customs law, because the powder required import licence and registration that were absent and no lawful procurement was shown. The departmental valuation of the electronic goods was sustained, as it was supported by market rates, brand and model details, and NIDB/internet data, while no invoices or other reliable evidence were produced to rebut it. Re-export was held unavailable for undeclared, abandoned, and partly prohibited goods, and no further reduction in redemption fine or penalty was warranted. Case-Laws Customs Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190483