TMI Blog1998 (2) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... He got it endorsed. It is the case of the department that when he was ready to go out, the officers on reasonable belief that he was in possession of contraband goods, asked him to declare the contents of the baggage in his possession. He stated that they contain silver goods but on personal search, the department found personal computer, new gold ornaments weighing 498 gms., a silver ring weighing 7 gms. and three digital diaries. According to the department, the appellant is eligible for free baggage allowance of goods worth Rs. 6,000/- under Baggage Rules. The adjudicating authority confiscated the goods i.e. silver ornaments, gold ornaments etc. Against that order, an appeal was preferred before the Commissioner (Appeals). He confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal in respect of any order referred to in Clause (b) if such order relates to, - (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder: Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in Clause (b) or Clause (c) or Clause (d) where - (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch order. 5. It is therefore seen that as per the first proviso it is clearly stated that no appeal shall lie to the Appellate Tribunal and the Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) if such order relates to any goods imported or exported as baggage. Therefore, this order of the Commissioner (Appeals) relates to goods imported as baggage. Once if the order relates to the goods imported as baggage then the first proviso is applicable. It is only when the first proviso is not applicable, the second proviso comes into the picture. Therefore, the order in this case relates to the baggage items which are imported by the appellants and therefore first proviso is attracted and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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