https://www.taxtmi.com/caselaws?id=49106 A tourist must make a truthful declaration of baggage contents under Section 77 of the Customs Act, and choosing the green channel with dutiable goods constitutes misdeclaration where no lawful disclosure is made. The obligation is mandatory and is not reduced by the absence of a separate Customs enquiry. Rule 7(2) of the Tourist Baggage Rules is subordinate to that statutory duty, so re-export of goods is not available as of right when the declaration requirement is not satisfied or the goods are not bona fide tourist baggage. The effect is that undisclosed dutiable goods may be treated as liable to confiscation and penalty under the customs framework. en-us Tue, 21 Jan 1992 00:00:00 +0530 Mon, 09 Aug 2010 16:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49106 A tourist must make a truthful declaration of baggage contents under Section 77 of the Customs Act, and choosing the green channel with dutiable goods constitutes misdeclaration where no lawful disclosure is made. The obligation is mandatory and is not reduced by the absence of a separate Customs enquiry. Rule 7(2) of the Tourist Baggage Rules is subordinate to that statutory duty, so re-export of goods is not available as of right when the declaration requirement is not satisfied or the goods are not bona fide tourist baggage. The effect is that undisclosed dutiable goods may be treated as liable to confiscation and penalty under the customs framework. Case-Laws Customs Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49106