Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 725 - AT - CustomsSmuggling - gold - non-declaration of goods before the customs authorities - Baggage Rules - section 80 of CA, 1962 - Held that: - any passenger entering into India is empowered to make a declaration of his baggage before entering into India as provided under Section 77 of Customs Act, 1962. Further if it is found that the goods accompanying him which are also called as baggage, import of which is prohibited and in respect of which true declaration has been made under Section 77 the proper officer may at the request of the passenger detain such articles for the purpose of being returned to him on his leaving India under Section 80 of Customs Act, 1962. The appellant appears to have proposed such option before the officers of Land Customs Station, Sonauli. However, the said option was not exercised and officers seized the goods and detained the passenger - the appellant was entitled for the benefit of provision of Section 80 of CA, 1962 - appeal allowed - decided in favor of appellant.
|