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2018 (6) TMI 817 - AT - CustomsSmuggling - eletronic goods - prohibited goods - personal baggage or not? - goods imported in Commercial Quantity - Baggage Rules - Absolute Confiscation - Penalty - Held that:- There can be no doubt that the quantity of 1100 numbers of 1 GB RAMs, 201 numbers of 2GB RAMs, 50,227 numbers of Kingston 2 GB SD Micro Memory cards and 7097 numbers of PQ1 2 GB SD memory cards can by any stretch of imagination be considered as a normal personal baggage brought by a passenger into India - such quantities imported by the passenger can have only to be treated as trade quantities, hence the impugned goods cannot be considered as a bonafide passenger baggage. These goods are listed in the notified goods for the purpose of section 123 of Customs Act, 1962, hence they would take on the colour of prohibited goods. Absolute Confiscation upheld - penalty upheld - appeal dismissed - decided against appellant.
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