https://www.taxtmi.com/caselaws?id=762599 Gold jewellery worn on a foreign passenger's body was treated as personal baggage rather than concealed import under the customs and baggage regime. The court found that the gold chain and kara were not brought in a clandestine manner, and the authorities had misapplied the governing rules. As the case did not involve concealment attracting confiscatory action, the seizure, confiscation, customs duty demand, and penalty were unsustainable and were set aside. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 03 Dec 2024 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762599 Gold jewellery worn on a foreign passenger's body was treated as personal baggage rather than concealed import under the customs and baggage regime. The court found that the gold chain and kara were not brought in a clandestine manner, and the authorities had misapplied the governing rules. As the case did not involve concealment attracting confiscatory action, the seizure, confiscation, customs duty demand, and penalty were unsustainable and were set aside. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762599