https://www.taxtmi.com/caselaws?id=771265 CESTAT Mumbai held that gold and silver coins collected by a numismatist constituted personal baggage rather than commercial goods. The tribunal found no evidence to classify the items as antiques under CTH 9706 and rejected the Commissioner's confiscation under Sections 111(d), 111(l), and 111(m) of the Customs Act, 1962. The order dated 28.01.2014 was set aside, with directions that applicable customs duties be paid before clearance or goods be re-exported with proper documentation. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 21 May 2025 15:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771265 CESTAT Mumbai held that gold and silver coins collected by a numismatist constituted personal baggage rather than commercial goods. The tribunal found no evidence to classify the items as antiques under CTH 9706 and rejected the Commissioner's confiscation under Sections 111(d), 111(l), and 111(m) of the Customs Act, 1962. The order dated 28.01.2014 was set aside, with directions that applicable customs duties be paid before clearance or goods be re-exported with proper documentation. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771265