Individual Denied Transfer of Residence Benefit for Concealed Gold Bracelets; Violates Section 79(2) and Baggage Rules.

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....Import of gold bracelets concealed - crossing through green channel without declaring the goods - As per Section 79(2) read with the Baggage Rules the benefit can only be extended to bonafide baggage and truly declared to Customs - applicant is not entitled for benefit of TR - CGOVT....