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2014 (12) TMI 727 - GOVERNMENT OF INDIAFree baggage allowance - Confiscation of one LCD TV and two litre whisky - One Laptop valuing ₹ 38,300 allowed as free baggage - Attempt to smuggle goods - Repeat offender - Imposition of redemption fine and penalty - Held that:- free baggage allowance is admissible to the applicants. Applicants are entitled for duty free clearance of 2 litres of whisky as per baggage rules. So, the confiscation of one LCD TV and two litre whisky is set aside and same may be allowed to be cleared in free baggage allowance after charging duty on value of goods which is in excess of free baggage allowance of ₹ 25,000/-. The remaining goods i.e. one TV, one litre whisky and 2 Sony FM/AM clock Radio totally valuing ₹ 32,666/- being non-bona fide baggage are liable to confiscation. As such the confiscation of goods valuing ₹ 32,666/- is upheld. The redemption fine and penalty is therefore modified keeping in view the value of confiscated goods - Decided partly in favour of assessee.
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