2005 (4) TMI 361

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..... r the Respondent. [Order per : Moheb Ali M., Member (T)]. - This application for stay of the operation of the order of Commissioner (Appeals) is filed by Revenue. The issue before the Commissioner (A) was whether the goods imported by the present respondents are bona fide baggage are not for availing duty consumption under Notification No. 137/90-Cus., 20-3-1990. He held that the departmen .....

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..... n as the Commissioner himself is the appellant in this case. We proceed to deal with the stay application. The impugned goods were brought by the passenger and the evidence prima facie suggest that they were in his possession before he left for India. Since the ownership of the goods is not a criteria for determining the eligibility to TR concession, we hold that there is no prima facie case for s .....

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