https://www.taxtmi.com/caselaws?id=343542 The Tribunal partially allowed the appeal challenging the confiscation of memory storage devices in a passenger's baggage under the Customs Act. The Tribunal considered the immediate declaration made by the passenger to Customs officers as valid under Sections 77 and 80, permitting re-export of the goods. Consequently, the penalty under Section 112(a) was set aside, emphasizing the significance of timely and true declarations for re-export permissions in customs cases. The appeal was partially allowed based on these findings, with no further orders issued regarding other aspects of the impugned order. en-us Tue, 02 May 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343542 The Tribunal partially allowed the appeal challenging the confiscation of memory storage devices in a passenger's baggage under the Customs Act. The Tribunal considered the immediate declaration made by the passenger to Customs officers as valid under Sections 77 and 80, permitting re-export of the goods. Consequently, the penalty under Section 112(a) was set aside, emphasizing the significance of timely and true declarations for re-export permissions in customs cases. The appeal was partially allowed based on these findings, with no further orders issued regarding other aspects of the impugned order. Case-Laws Customs Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343542