https://www.taxtmi.com/caselaws?id=393523 Silver utensils carried in baggage for commercial use did not qualify as bona fide baggage under the Baggage Rules, 2016 because silver in forms other than ornaments is excluded, and passenger baggage under the Foreign Trade Policy is confined to the prescribed limits and conditions. The goods were also not declared at the green channel, constituting a violation of section 77 of the Customs Act, 1962. On those facts, the articles were liable to confiscation, and redemption under section 125 was properly refused in view of the nature of the offence. Notification No. 12/2012-Cus. did not provide relief. 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 carried in baggage for commercial use did not qualify as bona fide baggage under the Baggage Rules, 2016 because silver in forms other than ornaments is excluded, and passenger baggage under the Foreign Trade Policy is confined to the prescribed limits and conditions. The goods were also not declared at the green channel, constituting a violation of section 77 of the Customs Act, 1962. On those facts, the articles were liable to confiscation, and redemption under section 125 was properly refused in view of the nature of the offence. Notification No. 12/2012-Cus. did not provide relief. Case-Laws Customs Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393523