https://www.taxtmi.com/caselaws?id=791972 The appellate bar for baggage cases under the Customs Act does not defeat a statutory appeal where the Department itself has treated the matter as smuggling proceedings involving seized goods found in a passenger's baggage; the Tribunal held the appeal maintainable and declined to force the appellant into revision. On valuation, the Tribunal preferred the manufacturer's invoice and email confirmation over an uncorroborated photocopy invoice with material blanks, revised the watch's value, and upheld confiscation. Redemption fine was maintained, while the composite penalty and the penalty for false declaration were substantially reduced, with redemption for home consumption or re-export left open on payment of the determined sums. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791972 The appellate bar for baggage cases under the Customs Act does not defeat a statutory appeal where the Department itself has treated the matter as smuggling proceedings involving seized goods found in a passenger's baggage; the Tribunal held the appeal maintainable and declined to force the appellant into revision. On valuation, the Tribunal preferred the manufacturer's invoice and email confirmation over an uncorroborated photocopy invoice with material blanks, revised the watch's value, and upheld confiscation. Redemption fine was maintained, while the composite penalty and the penalty for false declaration were substantially reduced, with redemption for home consumption or re-export left open on payment of the determined sums. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791972