https://www.taxtmi.com/caselaws?id=49204 Computer software imported through baggage did not retain exemption under Notification No. 11/97-Cus. because baggage imports are assessed under Heading 9803.00 and only the concession under that regime applies; duty was therefore payable. The claim for revaluation and refund failed because the inventory, quotation and price-list could not be correlated and the goods were no longer available for verification, so the assessed value was not disturbed. Free allowance for the Colour TV was denied because the importer was treated as a carrier and the goods were not bona fide baggage in quantity or value; the penalty was upheld, while the redemption fine was reduced to Rs. 25,000. en-us Fri, 29 Jan 1999 00:00:00 +0530 Thu, 12 Aug 2010 14:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49204 Computer software imported through baggage did not retain exemption under Notification No. 11/97-Cus. because baggage imports are assessed under Heading 9803.00 and only the concession under that regime applies; duty was therefore payable. The claim for revaluation and refund failed because the inventory, quotation and price-list could not be correlated and the goods were no longer available for verification, so the assessed value was not disturbed. Free allowance for the Colour TV was denied because the importer was treated as a carrier and the goods were not bona fide baggage in quantity or value; the penalty was upheld, while the redemption fine was reduced to Rs. 25,000. Case-Laws Customs Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49204