https://www.taxtmi.com/caselaws?id=398148 Gold jewellery carried by an arriving passenger is not prohibited goods under the Customs Act, 1962 merely because it is imported, absent a statutory order under the Foreign Trade (Development and Regulation) Act, 1992. Excess jewellery brought as baggage, however, can be liable to confiscation where baggage declaration requirements are not complied with. The commentary also notes that absolute confiscation may be disproportionate on the facts, warranting moderated penalty and relief in lieu of harsh seizure. Where the goods have not been cleared for home consumption, duty liability is not attracted on the stated facts. The operative effect is partial relief against confiscation and penalty while maintaining liability for breach of baggage rules in principle. en-us Mon, 08 Jun 2020 00:00:00 +0530 Tue, 08 Sep 2020 10:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398148 Gold jewellery carried by an arriving passenger is not prohibited goods under the Customs Act, 1962 merely because it is imported, absent a statutory order under the Foreign Trade (Development and Regulation) Act, 1992. Excess jewellery brought as baggage, however, can be liable to confiscation where baggage declaration requirements are not complied with. The commentary also notes that absolute confiscation may be disproportionate on the facts, warranting moderated penalty and relief in lieu of harsh seizure. Where the goods have not been cleared for home consumption, duty liability is not attracted on the stated facts. The operative effect is partial relief against confiscation and penalty while maintaining liability for breach of baggage rules in principle. Case-Laws Customs Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398148