https://www.taxtmi.com/caselaws?id=288922 A prompt and bona fide declaration of jewellery at the customs counter negates a charge of smuggling where there is no evidence of concealment, hesitation, or clandestine intent. The court applied the principle that goods are not treated as imported merely because they have entered the airport; import in the customs sense is not complete until the passenger crosses the customs clearance line, unless the surrounding circumstances show an intention to evade customs control. On that basis, the conviction could not stand and was set aside, with the passenger acquitted. en-us Tue, 18 Mar 1975 00:00:00 +0530 Mon, 06 Jul 2020 10:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288922 A prompt and bona fide declaration of jewellery at the customs counter negates a charge of smuggling where there is no evidence of concealment, hesitation, or clandestine intent. The court applied the principle that goods are not treated as imported merely because they have entered the airport; import in the customs sense is not complete until the passenger crosses the customs clearance line, unless the surrounding circumstances show an intention to evade customs control. On that basis, the conviction could not stand and was set aside, with the passenger acquitted. Case-Laws Customs Tue, 18 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288922