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2018 (8) TMI 1530 - AT - CustomsSmuggling - non-declared goods - Gold chain, carried on her body - Baggage Rules - N/N. 30/2016 Cus.- NT dated 01.03.2016 - Absolute Confiscation - Penalty - Held that:- As per Rule 2(vi), ‘personal effects’ is defined to mean things required for satisfying daily necessities, but does not include jewellery. Thus, the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted. As the gold chains fall within the category of ‘baggage’ and not ‘personal effects’, the present appeal is not maintainable - appeal dismissed being not maintainable.
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