https://www.taxtmi.com/caselaws?id=765775 Rule 3 of the Baggage Rules, 2016 was analysed against the Customs Act, 1962 and found to go beyond the parent statute to the extent it treats articles "carried on the person" as baggage. The text states that Section 79 authorises exemption only for bona fide baggage within the statutory definition, so a delegated rule cannot enlarge the field created by the Act. It also notes that confiscation based on contradictory seizure records, alleged coercion, and an unproven waiver of notice did not amount to real compliance with natural justice, making the confiscation order vulnerable to challenge. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765775 Rule 3 of the Baggage Rules, 2016 was analysed against the Customs Act, 1962 and found to go beyond the parent statute to the extent it treats articles "carried on the person" as baggage. The text states that Section 79 authorises exemption only for bona fide baggage within the statutory definition, so a delegated rule cannot enlarge the field created by the Act. It also notes that confiscation based on contradictory seizure records, alleged coercion, and an unproven waiver of notice did not amount to real compliance with natural justice, making the confiscation order vulnerable to challenge. Case-Laws Customs Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765775