1994 (12) TMI 220

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..... t the order of Additional Collector of Customs (Airport), Madras. Under the impugned order, gold jewellery valued at Rs. 30,180, which was not declared before the authorities and was recovered from the baggage has been absolutely confiscated and a penalty of Rs. 3,000 has also been imposed on the appellant. 2. The learned Consultant pleaded that his only prayer in the appeal is for permission to .....

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..... umber of calculators, walkman and pen torches alongwith him. The learned lower authority has clearly entered a finding that appellant is an Indian passport holder and that he is not normally a resident abroad. Inasmuch as the gold jewellery was not declared and the appellant was coming after a short visit abroad, it is not understandable as to why he would bring gold jewellery with him which is no .....

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