https://www.taxtmi.com/caselaws?id=345768 The Tribunal upheld the decision to confiscate a consignment imported by the appellant containing new items in commercial quantity under Baggage Rules. The appellant failed to justify the presence of new goods alongside used household items, with invoices issued in a company's name. The lack of proof for personal use resulted in the confiscation, redemption fine, and penalties imposed by customs authorities. The appeal was dismissed, emphasizing compliance with customs regulations and the need for clear documentation to avoid penalties in import cases. en-us Thu, 20 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345768 The Tribunal upheld the decision to confiscate a consignment imported by the appellant containing new items in commercial quantity under Baggage Rules. The appellant failed to justify the presence of new goods alongside used household items, with invoices issued in a company's name. The lack of proof for personal use resulted in the confiscation, redemption fine, and penalties imposed by customs authorities. The appeal was dismissed, emphasizing compliance with customs regulations and the need for clear documentation to avoid penalties in import cases. Case-Laws Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345768