https://www.taxtmi.com/caselaws?id=470049 Section 77 of the Customs Act, 1962 requires the owner of baggage arriving from abroad to declare its contents to the proper Customs Officer for clearance. Where an arriving passenger submits a baggage declaration under this provision, the Customs authorities are obliged to accept it for clearance. That obligation does not curtail the authorities' separate statutory powers to take action against illegal imports or objectionable baggage in accordance with law. The operative position is therefore that a valid declaration under Section 77 must be accepted for clearance, while enforcement action against prohibited or unlawful baggage remains available. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 14 Jul 2026 19:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470049 Section 77 of the Customs Act, 1962 requires the owner of baggage arriving from abroad to declare its contents to the proper Customs Officer for clearance. Where an arriving passenger submits a baggage declaration under this provision, the Customs authorities are obliged to accept it for clearance. That obligation does not curtail the authorities' separate statutory powers to take action against illegal imports or objectionable baggage in accordance with law. The operative position is therefore that a valid declaration under Section 77 must be accepted for clearance, while enforcement action against prohibited or unlawful baggage remains available. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470049