https://www.taxtmi.com/caselaws?id=421550 An eligible passenger's undeclared gold jewellery, foreign currency and television could be confiscated for non-declaration at the green channel, but absolute confiscation was not justified because the goods were not inherently prohibited and were otherwise importable on payment of duty. Section 125 of the Customs Act, 1962 required an opportunity of redemption where the goods were not barred absolutely, so redemption fine and appropriate customs duty were to be imposed instead. The Tribunal also found the original penalties excessive in the circumstances and reduced them. The confiscation order was therefore modified to substitute redemption for absolute confiscation, with consequential reduction of penalties. en-us Mon, 25 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421550 An eligible passenger's undeclared gold jewellery, foreign currency and television could be confiscated for non-declaration at the green channel, but absolute confiscation was not justified because the goods were not inherently prohibited and were otherwise importable on payment of duty. Section 125 of the Customs Act, 1962 required an opportunity of redemption where the goods were not barred absolutely, so redemption fine and appropriate customs duty were to be imposed instead. The Tribunal also found the original penalties excessive in the circumstances and reduced them. The confiscation order was therefore modified to substitute redemption for absolute confiscation, with consequential reduction of penalties. Case-Laws Customs Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421550