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    <title>2026 (8) TMI 345 - DELHI HIGH COURT</title>
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    <description>Truthful baggage declaration under Section 77 is a condition for detention and later return or re-export under the special passenger-baggage regime in Section 80. Section 125 provides a general discretionary redemption power for confiscated prohibited goods on payment of fine, but does not create an independent right to re-export or override the declaration and detention requirements. Permitting re-export of undeclared gold under Section 125 would defeat the safeguards in Sections 77 and 80. Where the passenger crossed the Green Channel without declaring the gold or seeking detention, re-export could not be granted; revisional correction of an erroneous re-export direction was within the revisional power.</description>
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    <pubDate>Wed, 05 Aug 2026 00:00:00 +0530</pubDate>
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      <title>2026 (8) TMI 345 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=796472</link>
      <description>Truthful baggage declaration under Section 77 is a condition for detention and later return or re-export under the special passenger-baggage regime in Section 80. Section 125 provides a general discretionary redemption power for confiscated prohibited goods on payment of fine, but does not create an independent right to re-export or override the declaration and detention requirements. Permitting re-export of undeclared gold under Section 125 would defeat the safeguards in Sections 77 and 80. Where the passenger crossed the Green Channel without declaring the gold or seeking detention, re-export could not be granted; revisional correction of an erroneous re-export direction was within the revisional power.</description>
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      <pubDate>Wed, 05 Aug 2026 00:00:00 +0530</pubDate>
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