Gold Biscuits - Baggage Rules - No baggage declaration had been filed by him under Section 77 of Customs...

Gold Biscuits - Baggage Rules - No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 since the goods were intercepted by the customs after immigration before the applicant went to green channel - the applicant’s contention regarding non-declaration under Section 77 of Customs Act, 1962 is accepted - Re-export allowed subject to payment of redemption fine and penalty - CGOVT .....

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