1992 (4) TMI 140 - AT - Customs

Summary

Issues Involved:
1. Maintainability of the appeals under Section 129A of the Customs Act, 1962.
2. Jurisdiction of the Tribunal to hear appeals related to goods imported as baggage.
3. Interpretation of the term "baggage" in the context of commercial goods.

Issue-Wise Detailed Analysis:

1. Maintainability of the Appeals under Section 129A of the Customs Act, 1962:

The appellants, tourists of foreign origin, filed appeals against the confiscation of goods by the Assistant Collector of Customs, which were upheld by the Collector of Customs (Appeals). The Registry initially returned the appeals citing the proviso to sub-section (1) of Section 129A of the Customs Act, 1962, which excludes the Tribunal's jurisdiction over orders related to goods imported as baggage. The appellants re-submitted the appeals, referencing the Delhi High Court's decision in Union of India v. Khalil Kecherim of Teheran, arguing that the goods were not bona fide baggage but commercial merchandise, thus falling within the Tribunal's jurisdiction.

2. Jurisdiction of the Tribunal to Hear Appeals Related to Goods Imported as Baggage:

The Tribunal examined whether the appeals were maintainable under Section 129A of the Customs Act. The Judicial Member found merit in the appellants' argument, citing the Delhi High Court's decision that merchandise imported for commercial purposes is excluded from the term "personal effects" under the Tourist Baggage Rules, 1958. Consequently, the Judicial Member held that the appeals were maintainable.

Conversely, the Technical Member disagreed, emphasizing the clear language of the proviso to Section 129A, which excludes the Tribunal's jurisdiction over orders related to goods imported as baggage. The Technical Member argued that the jurisdiction is determined by the fact that the goods were imported as baggage, irrespective of their commercial nature, thus rejecting the appeals' maintainability.

3. Interpretation of the Term "Baggage" in the Context of Commercial Goods:

The Judicial Member referenced the Delhi High Court's interpretation that merchandise imported for commercial purposes is excluded from "personal effects," thus supporting the maintainability of the appeals. However, the Technical Member highlighted that the Tribunal's jurisdiction is excluded for any goods imported as baggage, as per the clear wording of the proviso to Section 129A. The Technical Member also noted that the judgment in Union of India v. Khalil Kecherim of Teheran predated the establishment of the Tribunal and the relevant legal provisions.

Separate Judgments Delivered by the Judges:

The difference in opinions between the Judicial Member and the Technical Member led to the matter being referred to a third member, Ms. Jyoti Balasundaram, Judicial Member. She concurred with the Technical Member, stating that the goods were imported as baggage to enjoy exemption from the Import Licence under the Import Control Order. Thus, the Tribunal's jurisdiction was excluded, and the appeals were not maintainable.

Final Order:

In accordance with the majority opinion, it was held that all the present appeals were not maintainable before the Tribunal. Consequently, the appeals and the miscellaneous application were disposed of accordingly.

Conclusion:

The Tribunal concluded that it lacked jurisdiction to hear the appeals related to goods imported as baggage, based on the clear provisions of Section 129A of the Customs Act, 1962. The appeals were dismissed as not maintainable, reaffirming the exclusion of the Tribunal's jurisdiction over such matters.