https://www.taxtmi.com/caselaws?id=393523 Silver utensils brought from abroad for commercial use do not qualify as bona fide passenger baggage under the Baggage Rules, 2016, which permit duty-free clearance only for specified articles and exclude silver other than ornaments. Passenger baggage treatment under the Foreign Trade Policy remains subject to those rules. Failure to declare the goods at the green channel breaches the Customs Act, 1962 and supports confiscation. Although redemption may be permitted under Section 125, it is discretionary rather than a right; redemption may be refused considering the commercial character of the import and non-declaration. Notification No. 12/2012-Cus. does not alter this position. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 18 Mar 2020 11:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393523 Silver utensils brought from abroad for commercial use do not qualify as bona fide passenger baggage under the Baggage Rules, 2016, which permit duty-free clearance only for specified articles and exclude silver other than ornaments. Passenger baggage treatment under the Foreign Trade Policy remains subject to those rules. Failure to declare the goods at the green channel breaches the Customs Act, 1962 and supports confiscation. Although redemption may be permitted under Section 125, it is discretionary rather than a right; redemption may be refused considering the commercial character of the import and non-declaration. Notification No. 12/2012-Cus. does not alter this position. Case-Laws Customs Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393523