https://www.taxtmi.com/caselaws?id=408962 A passenger remaining in the international transit lounge without entering India was held not amenable to customs liability for gold jewellery worn on his person, because no import into India or customs violation was established. On the facts accepted, he was not required to complete immigration or customs formalities applicable to an entrant, and there was no attempt at smuggling or false explanation of the jewellery's source. As the basis for confiscation failed, the consequential penalty also could not stand. The confiscation and penalty were set aside and the seized jewellery was directed to be returned. 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 A passenger remaining in the international transit lounge without entering India was held not amenable to customs liability for gold jewellery worn on his person, because no import into India or customs violation was established. On the facts accepted, he was not required to complete immigration or customs formalities applicable to an entrant, and there was no attempt at smuggling or false explanation of the jewellery's source. As the basis for confiscation failed, the consequential penalty also could not stand. The confiscation and penalty were set aside and the seized jewellery was directed to be returned. Case-Laws Customs Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408962