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Commissioner of Customs, Tiruchirapalli Versus Shri M, Kudubdeen AND Vice-Versa.

Import of goods - passing through green channel without making declaration of baggage - he was having some electronic goods, liquor bottles and one Samsung TV. - passenger had brought commercial quantity of goods with intention to be sold in India for monetary consideration. Being a carrier of the goods it attracts the provisions of Section 2(39) of the Customs Act, 1962 and made the goods liable for confiscation under Section Ill(i), (l) and (m) of the Customs Act, 1962 and render the passenger....... + More



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