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2016 (7) TMI 147

Head Note:
Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - He was intercepted by the Customs Officers while walking through the Green Channel along with his baggage and diverted to Red Channel Counter. - Held that:- Government observes that there is no dispute about the fact that goods were undeclared as are not bonafide baggage and that the passenger opted for the green channel.The main contention of the passenger is that some of the goods (watch, chowki and lahanga) were carried by the passenger at the time of departure and were brought back to India and there is no justification for charging duty on goods exported from India. It is therefore, pleaded that while these items may not be charged to duty, the television may be allowed under duty free allowance and on rest of the goods duty be charged.

In the instant case, the passenger produced local purchase invoices which were not in his name thus he failed to prove the identity of the impugned goods as per Section 20 of the Act, ibid and it also proved that the goods carried by the passenger did not constitute his bonafide baggage under the provisions of Section 79 of the Customs Act, 1962, as the goods did not belong to him and he carried the same on others' behalf.

The passenger has rightly been denied the free baggage allowance by both the lower authorities. - Decided against the applicant.


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