https://www.taxtmi.com/caselaws?id=45762 The High Court upheld the confiscation of gems valued at Rs. 9,26,586 under Section 111(d) of the Customs Act, 1962, from a transit passenger arriving from Colombo. The appellant's failure to declare the goods and behavior indicated an intention to smuggle, supporting the department's decision. The Court clarified the concept of "import" for transit passengers, emphasizing the need for declaration and bonding of goods. The appeal was dismissed, affirming the departmental orders and penalty of Rs. 5,000, highlighting the importance of compliance and transparency in customs procedures. en-us Tue, 17 Jul 1973 00:00:00 +0530 Tue, 13 Jul 2010 16:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45762 The High Court upheld the confiscation of gems valued at Rs. 9,26,586 under Section 111(d) of the Customs Act, 1962, from a transit passenger arriving from Colombo. The appellant's failure to declare the goods and behavior indicated an intention to smuggle, supporting the department's decision. The Court clarified the concept of "import" for transit passengers, emphasizing the need for declaration and bonding of goods. The appeal was dismissed, affirming the departmental orders and penalty of Rs. 5,000, highlighting the importance of compliance and transparency in customs procedures. Case-Laws Customs Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45762