https://www.taxtmi.com/highlights?id=64073 Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country would wear costly jewellery even if it be their customs - the fact that the petitioners also purchased 112 bottles liquor beyond the permissible limits and attempted to walk though the green channel without making declaration also shows that the visit to India by the petitioners were not purely as pilgrimage alone - Levy of penalty and redemption fine sustained - HC en-us Wed, 15 Jun 2022 12:40:27 +0530 Wed, 15 Jun 2022 12:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64073 Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country would wear costly jewellery even if it be their customs - the fact that the petitioners also purchased 112 bottles liquor beyond the permissible limits and attempted to walk though the green channel without making declaration also shows that the visit to India by the petitioners were not purely as pilgrimage alone - Levy of penalty and redemption fine sustained - HC Highlights Customs Wed, 15 Jun 2022 12:40:27 +0530 https://www.taxtmi.com/highlights?id=64073