https://www.taxtmi.com/caselaws?id=49125 Contemporaneous baggage declaration, goldsmith's register and inventory were treated as sufficient evidence that the seized gold jewellery was bona fide personal jewellery of Indian origin, so re-import was allowed. The absence of the required export certificate nevertheless justified a limited redemption fine, while personal penalty was not warranted on the facts. Because the jewellery had already been sold and could not be redeemed, only the net sale proceeds after deduction of the fine were directed to be paid. en-us Wed, 04 Mar 1992 00:00:00 +0530 Thu, 18 Aug 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49125 Contemporaneous baggage declaration, goldsmith's register and inventory were treated as sufficient evidence that the seized gold jewellery was bona fide personal jewellery of Indian origin, so re-import was allowed. The absence of the required export certificate nevertheless justified a limited redemption fine, while personal penalty was not warranted on the facts. Because the jewellery had already been sold and could not be redeemed, only the net sale proceeds after deduction of the fine were directed to be paid. Case-Laws Customs Wed, 04 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49125