Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (4) TMI 410

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondents: Mr.B.Vijay Karthikeyan ORDER Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. 2.The petitioner is an Indian National and Resident of UAE since 2000. He landed in India on 23.09.2020 at Madurai Airport. The petitioner was carrying with him four mobile phones. They were detained by the customs authority on the gro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s dutiable or the import of which is prohibited and in respect of which a true declaration has been made under Section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India. Section 77 of the Act reads as follows:- 77.Declaration by owner of baggage:- The owner of any baggage shall, for the purpose of clea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he affidavit filed in support of the writ petition that immediately on landing, the petitioner did make a declaration under Section 77 of the Act. The learned counsel for the petitioner is unable to draw my attention to any such averment either in the representation or in the affidavit filed in support of the writ petition. 8.Therefore, I am not in a position to grant the relief as sought for. Un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates