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2018 (4) TMI 1649 - CGOVT - CustomsMaintainability of revision application - Jurisdiction - respondent has raised a preliminary objection that the Government does not have jurisdiction in this matter as the gold articles worn by the respondent on her body cannot be considered as baggage - Re-export of confiscated goods - Gold - Section 80 of the Customs Act - Held that:- The respondent has misconstrued the scope of “baggage” as suitcase, bags or containers only in a narrow sense. Whereas the scope of baggage in the context of Chapter XI of the Customs Act, 1962, is much wider so as to cover all the goods carried by a person as a passenger irrespective of whether the goods are stuffed in a bag or in a body or worn on the body. If the goods worn on the body are kept outside the ambit of the term “baggage” as envisaged in Sections 77, 78 and 79 of Customs Act etc. as claimed by the respondent such goods will be regarded as cargo and all the provisions contained in the above mentioned Sections will become superfluous. Since the goods worn on a person’s body cannot be considered as a cargo also, the term “baggage” more appropriately covers such goods. Therefore, the Government does not have any doubt that the present revision application involves a dispute regarding baggage only and accordingly the revision application has been correctly filed before the Government. Whether the Commissioner (Appeals) has committed an error by allowing re-export of gold articles under Section 80 of Customs Act? - Held that:- The Government does not find the Revenue’s case convincing as the respondent is undoubtedly a foreign national and the gold bangles brought by her are commonly used by the ladies. Section 80 of the Customs Act provides the facility of re-exporting of goods at the request of the passenger while returning from India to foreign country - he Government does not find the Revenue’s case convincing as the respondent is undoubtedly a foreign national and the gold bangles brought by her are commonly used by the ladies. Section 80 of the Customs Act provides the facility of re-exporting of goods at the request of the passenger while returning from India to foreign country - the Government does not find any error in the order of the Commissioner (Appeals). Revision application dismissed.
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