https://www.taxtmi.com/article/detailed?id=15403 Personal effects worn or carried by a traveller remain non commercial unless objective evidence shows intent to import for trade; value alone cannot convert personal property into commercial goods, and confiscation or punitive measures require a lawful contravention such as concealment, misdeclaration, or a statutory restriction. Redemption fines do not validate an unlawful seizure. en-us Sat, 15 Nov 2025 07:58:00 +0530 Sat, 15 Nov 2025 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15403 Personal effects worn or carried by a traveller remain non commercial unless objective evidence shows intent to import for trade; value alone cannot convert personal property into commercial goods, and confiscation or punitive measures require a lawful contravention such as concealment, misdeclaration, or a statutory restriction. Redemption fines do not validate an unlawful seizure. Articles Customs - Import - Export - SEZ Sat, 15 Nov 2025 07:58:00 +0530 https://www.taxtmi.com/article/detailed?id=15403