Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2018 (8) TMI 1530 - AT - CustomsSmuggling - non-declared goods - Gold chain carried on her body - Baggage Rules - N/N. 30/2016 Cus.- NT dated 01.03.2016 - Absolute Confiscation - Penalty - Held that - As per Rule 2(vi) personal effects is defined to mean things required for satisfying daily necessities but does not include jewellery. Thus the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted. As the gold chains fall within the category of baggage and not personal effects the present appeal is not maintainable - appeal dismissed being not maintainable.
|