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2017 (7) TMI 880 - AT - CustomsConfiscation of imported consignment - It was the case of the appellant before the lower authorities that he has returned back from Middle East permanently and hence brought back his household goods under Baggage Rules (transfer of residence) through container as an unaccompanied baggage - Held that: - the appellant is not able to justify the presence of brand new Air Conditioners, Refrigerators, Lighting fixtures and Modular kitchen and in such huge quantity which is unacceptable that they are as used house hold goods - In the absence of any justification as to why such commercial quantity of brand new goods has been imported alongwith used house hold goods in the container, the adjudicating authority as well as first appellant authority were correct in coming to the conclusion that the impugned goods are liable for confiscation and consequent penalty - appeal dismissed - decided against appellant.
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