2025 (2) TMI 434 - HC - Customs

Jurisdiction of CESTAT to decide the case of the respondent when in fact the order in appeal was revisable as contemplated under Section 129DD of the Customs Act 1962 - respondent herein being a frequent flyer eligible passenger under the Act to carry gold or not - prohibited goods or not - the Applicant prayed that the order of the Appellate Tribunal needs to be stayed during the pendency of the appeal having regard to the questions of law framed while admitting the appeal. HELD THAT - Considering the questions of law on which the appeal is admitted and having regard to the issues involved in the present appeal as an interim arrangement the impugned order needs to be stayed and is accordingly stayed. Application allowed.

Summary

The Bombay High Court heard an appeal regarding the jurisdiction of the CESTAT to decide a case involving the confiscation of gold ornaments from a frequent flyer. The Appellate Tribunal had granted the option of redemption upon payment of a fine, reducing the penalty imposed. The Court stayed the impugned order during the appeal, considering the questions of law and issues involved. The Respondent argued that the gold was personal property for a family function, opposing the stay application. The Court granted the stay without costs.