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Shri Abdul Salam Charnundi Versus Commissioner of Customs, Customs House, Kolkata.

Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - Held that - The applicant was neither eligible to import gold nor did he declare the impugned goods that were in a substantial/commercial quantity. Instead he had carefully concealed them on his person to smuggle it into the country and to hoodwink the authorities, Hence, the same cannot be treated as bonafide baggage in terms of Section 79 of the Act ibid. The said cold is imported in violation....... + More



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