https://www.taxtmi.com/caselaws?id=392688 Baggage declarations must accurately distinguish personal effects from commercial goods, because undeclared cosmetic items found in commercial quantity may attract confiscation for misdeclaration and breach of baggage and Drugs and Cosmetics import restrictions. The commentary also notes that penalty under Sections 112(a) and 114AA of the Customs Act should be assessed on the facts and may be reduced where the contravention is not accompanied by deliberate suppression, especially when the importer has filed a declaration and appears unaware of the regulatory limits. Duty liability on properly assessable baggage goods remains payable, and restricted goods may still be denied release. en-us Thu, 04 Jul 2019 00:00:00 +0530 Wed, 26 Feb 2020 11:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392688 Baggage declarations must accurately distinguish personal effects from commercial goods, because undeclared cosmetic items found in commercial quantity may attract confiscation for misdeclaration and breach of baggage and Drugs and Cosmetics import restrictions. The commentary also notes that penalty under Sections 112(a) and 114AA of the Customs Act should be assessed on the facts and may be reduced where the contravention is not accompanied by deliberate suppression, especially when the importer has filed a declaration and appears unaware of the regulatory limits. Duty liability on properly assessable baggage goods remains payable, and restricted goods may still be denied release. Case-Laws Customs Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392688