1994 (12) TMI 220 - AT - Customs

Summary

The appeal was against the Additional Collector of Customs' order confiscating undeclared gold jewellery worth Rs. 30,180 and imposing a penalty of Rs. 3,000. The appellant sought permission to redeem the jewellery for re-export on a nominal fine. The appellant had not declared the gold jewellery and was found carrying commercial goods in commercial quantity. The Tribunal upheld the confiscation of the gold jewellery but reduced the penalty to Rs. 1,000. The appeal was dismissed with the mentioned modifications.