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2015 (8) TMI 438 - HC - CustomsImport of baggages – Non declaration of contents and value – opting green channel - Petitioner-passenger arrived at Airport and handed over her passport and disembarkation slip to officials of company – They were orally directed to complete Customs formalities, both officers opted for Green Channel where they were diverted by Customs officers for screening of baggage and further examination which resulted in confiscation of said baggages – Held that:- channel was opted by officers knowing fully well that petitioner had arrived from abroad, that petitioner alone would be able to make appropriate declaration and that contents of baggage were known to her and none else – There was no declaration of value of goods carried by passenger – Petitioner herself accepted all mistakes, including of non-filling up relevant column in slips or declaration – Passenger did not in her documents declare value of goods imported by her – Company officials also could not declare same to Customs and in terms of Section 77 of Customs act, 1962 – Thus, impugned order does not suffer from any error of law – Petition being devoid of merits, hereby dismissed – Decided against assesse.
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