https://www.taxtmi.com/caselaws?id=408962 The Tribunal held that the appellant, as a transit passenger, was not obligated to adhere to customs formalities. The confiscation of gold jewelry and imposition of penalties were deemed invalid. The appeal was allowed, the impugned order set aside, and the customs officers were directed to return the seized gold jewelry to the appellant within thirty days. en-us Wed, 23 Jun 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408962 The Tribunal held that the appellant, as a transit passenger, was not obligated to adhere to customs formalities. The confiscation of gold jewelry and imposition of penalties were deemed invalid. The appeal was allowed, the impugned order set aside, and the customs officers were directed to return the seized gold jewelry to the appellant within thirty days. Case-Laws Customs Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408962