2024 (4) TMI 1106 - SCH - Customs

Maintainability of Appeal before CESTAT - Baggage Rules - Interpretation of statute - Smuggling - seizure of foreign currency - legislative edicts manifested in first proviso to section 129A of Customs Act - misreading of the terms goods and baggage defined in the Customs Act 1962 to arrogate the jurisdiction - proper interpretation to the expression beneficial owner defined in section 2(3A) of the Customs Act 1962 - High Court held that Once the respondent themselves had asserted that the goods in question were liable to be confiscated in terms of Section 113(d) the objection taken to the maintainability of the appeal would not sustain - HELD THAT - We are not inclined to interfere in the matter. The Special Leave Petition is hence dismissed. However any question of law that may arise in this case is kept open. Pending application(s) if any shall stand disposed of.

Summary

Title: Supreme Court Judgment - 2024 (4) TMI 1106 - SC Order

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

Petitioner's Counsel: Mr. N Venkataraman, A.S.G. and others

Respondent's Counsel: Mr. Mukul Rohatgi, Sr. Adv. and others

Decision: Delay condoned. Special Leave Petition dismissed. Question of law kept open. Pending application(s) disposed of.