Home Case Index All Cases Customs Customs + AT Customs - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 1191 - CESTAT HYDERABADMaintainability of appeal - Jurisdiction of Tribunal to decide any appeal in respect of any order passed by Commissioner(Appeals), relating to any goods imported or exported as baggage - HELD THAT:- From the facts of the case, it is clear that the golds were found on person of the appellant, when she arrived from abroad and only on interception by the Customs at the time of exiting. A holistic reading of Baggage Rules 2016 and the relevant legal provisions under Customs Act would make it ample clear that under the Customs Act, specially Section 111(l) and 111(m), Section 77, 78 and 79 etc., all “goods” would be covered within definition of Baggage. Therefore, if any good whether, dutiable or prohibited, is in excess of permissible limit or beyond the scope of Baggage Rules, the same shall be liable for penal action in terms of Section 111(l) and 111(m), even though it will continue to be covered by Baggage Rules itself. Thus, there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses and Rules, certain relaxations have been given for baggage (which would obvious include the accompanied as well as unaccompanied baggage as also goods on the passenger) from the applicable customs duty and restriction. The baggage Rules provides for duty free clearance for “bona fide baggage” upto certain counts and also excludes specifically from such benefit certain goods falling under annexure-I, II & III from the purview of the rules - Any goods brought by passenger from abroad is treated as import into India and leviable to applicable customs duty. The baggage may not be covered under Baggage Rules for the purpose of relaxation/duty etc but it does not alter the fact that goods in the accompanied or unaccompanied baggage or on person of passenger have been imported as “baggage” only by the passenger. In this case the gold were imported by passenger in the nature of baggage, and therefore the appeal is not maintainable before the Tribunal - Further, it is also observed that the appellant might have some bonafide belief that the appeals were maintainable before the Tribunal instead of Revisionary Authority, therefore, she may, if she so desires, prefer an appeal to Revisionary Authority against the order of the Commissioner (Appeals) - Appeal is dismissed as not being maintainable.
|