9911796707
TMI Blog2023 (10) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon ground that the appellant was not entitled to import the gold brought in by him. At the same time, there is no bar on import of gold except that, as baggage , only eligible persons may do so. Baggage herein has to be read in the restrictive sense of eligibility for exemption/concession afforded by chapter XI of Customs Act, 1962 and not from the broader understanding of having been carried on board any conveyance arriving from abroad. Consequently, it suffices for the purposes of law for the gold ornaments to be assessed and cleared in the manner prescribed in Customs Act, 1962. The goods are liable for confiscation owing to ineligibility as passenger. It is not the case of the appellant that confiscation is not warranted as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r import and, therefore, in accordance with section 125 of Customs Act, 1962 should mandatorily have been offered for redemption after confiscation under section 111 of Customs Act, 1962. It was further submitted that the appellant had not concealed the gold ornaments and had sought to be directed to red channel upon arrival before the first customs official available after disembarkation from the aircraft. He contends that, in these circumstances, there was no valid ground for confiscation or for imposition of penalty. 3. Learned Authorised Representative submitted that the passenger was not entitled to import gold in any form and, as noticed in the order of the lower authorities, that, but for the alertness of the customs authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the rules. in section 79 of Customs Act, 1962 for which rules have also been notified by the Central Government. It would, therefore, appear that, within the broad definition of baggage in section 2 of Customs Act, 1962, the exemption is accorded to such goods as for use of the passenger and or his family or intended as gifts or souvenir within such value limits as prescribed. Consequently, any item belonging to a passenger, even if carried on his person or in baggage check in or cabin that does not satisfy the eligibility for exemption or concession as provided for in section 79 of Customs Act, 1962 and of the rules framed thereunder, would not be baggage for resolution of disputes. 5. Additionally, with the sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There was also no allegation that the said ornaments were concealed in any manner. 7. It was common ground that the appellant was not entitled to import the gold brought in by him. At the same time, there is no bar on import of gold except that, as baggage , only eligible persons may do so. Baggage herein has to be read in the restrictive sense of eligibility for exemption/concession afforded by chapter XI of Customs Act, 1962 and not from the broader understanding of having been carried on board any conveyance arriving from abroad. 8. Consequently, it suffices for the purposes of law for the gold ornaments to be assessed and cleared in the manner prescribed in Customs Act, 1962. The goods are liable for confiscation owing to ine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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