https://www.taxtmi.com/caselaws?id=48604 Imported walkmans and cordless telephones in commercial quantity were not treated as bona fide baggage under the baggage policy, because free allowance applies only to household goods and personal effects carried as passengers' baggage. In the absence of a proper import licence, the goods were treated as restricted goods and confiscation under customs law was justified. Reassessment of value supported moderation of the redemption fine, so that reduction was left undisturbed. The reduction in personal penalty, however, was not sustained because the import was commercial in nature and did not justify leniency. en-us Wed, 31 Mar 1999 00:00:00 +0530 Thu, 05 Aug 2010 13:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48604 Imported walkmans and cordless telephones in commercial quantity were not treated as bona fide baggage under the baggage policy, because free allowance applies only to household goods and personal effects carried as passengers' baggage. In the absence of a proper import licence, the goods were treated as restricted goods and confiscation under customs law was justified. Reassessment of value supported moderation of the redemption fine, so that reduction was left undisturbed. The reduction in personal penalty, however, was not sustained because the import was commercial in nature and did not justify leniency. Case-Laws Customs Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48604