Customs Act, 1962 › Chapter XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores

Section 77. Declaration by owner of baggage

Customs Act, 1962

Bare Act

Baggage: Section 77. Declaration by owner of baggage. — The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer.

Judgments on Section 77

  • Hitesh Miglani vs Union Of India & Ors — Delhi High Court, 23 Mar 2026. Where seized goods are not 'prohibited goods' under Section 2(33) of the Customs Act, grant of the redemption option under Section 125(1) is obligatory and not discretionary, and a later notification restricting imports…
  • 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.N.C.Alexender vs The Commissioner Of Customs — Madras High Court, 9 Jun 2022. Show cause notices and adjudication orders issued by DRI officers are valid because they are appointed as 'Officers of Customs' under Section 4 of the Customs Act, 1962, and Section 97 of the Finance Act, 2022…
  • 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…
  • Yamal Manojbhai vs Union Of India — Supreme Court of India, 4 May 2023. Watches being goods to which Section 123 applies, the proviso to Section 127B bars recourse to the Settlement Commission for cases involving their illicit importation, though here the Bench's divergence of opinion led…
  • Flemingo Travel Retail Ltd vs Commissioner Of Cgst & Central… — CESTAT, 10 Feb 2022. Duty free shops situated beyond the immigration/customs channel at international airports are beyond the customs frontiers of India and constitute non-taxable territory, so tax collected thereon without authority in the…
  • A-1 Cuisines Private Limited, Through… vs Union Of India, Through Secretary, Ministry Of Finance — Bombay High Court, 28 Nov 2018. Transactions at duty free shops located beyond the immigration counter at international airports are deemed to take place beyond the customs frontiers of India, but this benefit does not extend to shops in a domestic…