https://www.taxtmi.com/caselaws?id=45604 Section 80 of the Customs Act is available only where a passenger has made a true declaration under Section 77; a false declaration about the jewellery stones and recovery of undeclared items from the person and baggage meant the temporary detention request did not undermine the confiscation proceedings. Bringing goods into India from outside constitutes import for customs purposes, and their claim as items of personal wear did not change that character. On the facts recorded, the findings of false declaration and unauthorised import were supported by the evidence, so confiscation and penalty were sustained and the challenge failed. en-us Thu, 15 Jul 1971 00:00:00 +0530 Mon, 12 Jul 2010 17:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45604 Section 80 of the Customs Act is available only where a passenger has made a true declaration under Section 77; a false declaration about the jewellery stones and recovery of undeclared items from the person and baggage meant the temporary detention request did not undermine the confiscation proceedings. Bringing goods into India from outside constitutes import for customs purposes, and their claim as items of personal wear did not change that character. On the facts recorded, the findings of false declaration and unauthorised import were supported by the evidence, so confiscation and penalty were sustained and the challenge failed. Case-Laws Customs Thu, 15 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45604