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Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Import of gold and diamond jewellery items - Baggage Rules - ...

Case Laws     Customs

August 21, 2017

Import of gold and diamond jewellery items - Baggage Rules - passing through the Green Channel - In the absence of any facts on record about the nature and mode of concealment and also any finding of the lower authority that jewellery was kept in a way to evade detection on examination of the baggage, it has to be held that there was no concealment as such. - SC

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