Jurisdiction of the Tribunal - Indian currency/Goods - Baggage ...

Case Laws Customs

April 13, 2024

Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that while currency and baggage were distinct, currency carried in baggage constituted goods imported or exported as baggage. Considering the proviso to Section 129A(1), the Tribunal concluded that it lacked jurisdiction to entertain the appeal, as it related to goods imported or exported as baggage.

View Source

← Previous Next →

Jurisdiction of the Tribunal - Indian currency/Goods - Baggage ...

Case Laws Customs

April 13, 2024

You may also like:

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Smuggling - Gold Bars - Baggage Rules - personal effects - As per Section 129 (A) Customs Act, 1962, this Tribunal has no jurisdiction to decide any appeal in respect of...

Jurisdiction/power of Tribunal to hear the appeal - Section 129 of Customs Act - Gold bars imported as Baggage - Baggage Rules, 2016 are applicable - Order of...

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in...

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

CBIC updated rates of exchange for converting various foreign currencies into Indian currency (and vice versa), For Imported Goods and For Export Goods, effective from...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Notification

Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024 - Amendment in various rules.

Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

Release of seized Foreign Currency - conversion of Foreign Currency into Indian Currency - Notification dated 14th February 2006 requires notice to be issued to the...

Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare...

Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

Seeks to amend Baggage Rules, 2016 - Notification

Quick Updates: