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2018 (3) TMI 1072 - AT - CustomsBenefit u/s 80 of CA, 1962 - Re-export of gold through Sonauli Customs land station - 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 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 of Customs Act, 1962 proper officer may at the request of the passenger detained such articles for the purpose of being returned to him on his leaving India under Section 80 of Customs Act, 1962 - the appellant was entitled for the benefit of provisions of Section 80 of Customs Act, 1962. The respondent directed to return goods confiscated to the appellant at Land Customs Station Sonali at Indo Nepal border to be carried out into India by the appellant. Appeal allowed - decided in favor of appellant.
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