https://www.taxtmi.com/caselaws?id=417001 Foreign-origin gold intercepted during travel within India was treated as a town seizure, not as baggage imported from abroad, because there was no evidence of entry into India from a foreign country. On that basis, the baggage rate of duty was inapplicable and the goods were classifiable under Chapter Heading 71081300, attracting duty at 12.5%. Since duty had already been paid on a higher basis, the excess amount was refundable with applicable interest. The document therefore explains that the duty demand based on baggage import could not stand and that duty had to be computed under the gold tariff heading. en-us Thu, 21 Oct 2021 00:00:00 +0530 Thu, 13 Jan 2022 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417001 Foreign-origin gold intercepted during travel within India was treated as a town seizure, not as baggage imported from abroad, because there was no evidence of entry into India from a foreign country. On that basis, the baggage rate of duty was inapplicable and the goods were classifiable under Chapter Heading 71081300, attracting duty at 12.5%. Since duty had already been paid on a higher basis, the excess amount was refundable with applicable interest. The document therefore explains that the duty demand based on baggage import could not stand and that duty had to be computed under the gold tariff heading. Case-Laws Customs Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417001