https://www.taxtmi.com/caselaws?id=42622 The Court ruled in favor of the petitioner in a case challenging the confiscation of a Video Cassette Recorder and tapes imported as personal baggage. The Court held that the items qualified as household effects under a public notice and Departmental Clarification, rejecting the Department's argument on filing a revision petition and value limits for imported goods. The Court directed the respondents to release the items to the petitioner upon payment of applicable duty and ordered the respondents to bear the costs of the petition. en-us Wed, 08 Apr 1981 00:00:00 +0530 Sat, 12 Jun 2010 12:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42622 The Court ruled in favor of the petitioner in a case challenging the confiscation of a Video Cassette Recorder and tapes imported as personal baggage. The Court held that the items qualified as household effects under a public notice and Departmental Clarification, rejecting the Department's argument on filing a revision petition and value limits for imported goods. The Court directed the respondents to release the items to the petitioner upon payment of applicable duty and ordered the respondents to bear the costs of the petition. Case-Laws Customs Wed, 08 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42622