Section 78. Determination of rate of duty and tariff valuation in respect of baggage

Judgments on Section 78

• Vicky Ramchand Asrani vs Mumbai-Air Port — CESTAT, 19 Dec 2024. Illicit import of gold must be deterred, but not by alienation of possession from its owner — where goods are merely restricted and not truly prohibited, absolute confiscation under section 125 fails and the owner is…
• M/S Associated Cement Companies Ltd vs Commissioner Of Customs — Supreme Court of India, 25 Jan 2001. Goods which the Customs Tariff Act itself makes free of import duty (such as drawings and designs under heading 49.06) are 'goods' under Section 2(22) but not 'dutiable goods' under Section 2(14), since duty is neither…
• Veeresh Kumar Pm vs The Principal Commissioner Of Customs -… — CESTAT, 20 Aug 2026. Goods whose tariff entry prescribes a 'Free' rate of duty are not 'dutiable goods' under Section 2(14) of the Customs Act and therefore cannot be classified under CTH 9804 ('all dutiable goods imported for personal…
• Yamal Manojbhai Jagada vs Commissioner Of Customs Airport &… — CESTAT, 15 May 2026. Under Section 125 of the Customs Act, 1962 no condition can be imposed while offering redemption of confiscated goods — the owner may opt for home consumption on payment of duty, interest, fine and penalty, or for…