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2019 (6) TMI 645 - AT - CustomsJurisdiction - power of Tribunal to hear the appeal - Section 129 of Customs Act - goods imported as Baggage - illegal import of Gold bars - HELD THAT:- The baggage is an aspect of Customs Network through which common man going abroad or returning from abroad comes in contact with Customs as per Baggage Rules, 2016 which have replaced the Baggage Rules, 1998. It is only the used personal effects and new articles upto the value of ₹ 50,000/- per person (except infant) which are allowed duty free if carried on person or in accompanied baggage. The appellant herein was found carrying 8 gold bars weighing 933.12 grams valuing double to 81758 grams on his person and was coming neither from Nepal, nor Bhutan nor even from Mayanmar but from Riyad. It is also an admitted fact that appellant was often travelling Riyad-India Sector. Resultantly, the Baggage Rules, 2016 are applicable to the given facts and circumstances. The Appeal against the Order of Commissioner (Appeals) which relates to the goods imported as baggage is not maintainable before this Tribunal. Resultantly, the impugned Appeal is hereby returned to the appellant to seek appropriate remedy before appropriate forum, if any, however keeping in view the applicable laws including that of limitation. Appeal disposed off.
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