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2019 (6) TMI 645

..... rk 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 ag .....

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..... about the weight, value and purity of the recovered bars. The appraiser s report not only confirmed the bars to be that of gold weighing 933.12 grams but also appraised the value thereof as ₹ 22,81,758/-. Since no document of purchase thereof could have been produced by the appellant at that time, the impugned show cause notice dated 24 March, 2015 was served upon the appellant proposing the absolute confiscation of the recovered bars and proposing the imposition of penalty while denying the free allowance as applicable to the appellant. The said proposal was confirmed vide Order No. 8153 dated 11 April, 2016. The Appeal thereof was rejected vide the Order under challenge as mentioned above. Being aggrieved, the appellant is before th .....

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..... the Customs Act, 1962 has been brought to my notice the proviso whereof bars any Appeal to lie to the Appellate Tribunal in respect of any order which relates to any goods imported or exported as baggage. With respect to merits, it is denied that original invoice was ever produced by the appellant and was ever taken into custody of the Department. Appeal is accordingly prayed to be dismissed mainly on technical ground of jurisdiction. 5. After hearing both the parties, the observation and opinion is as follows: 5.1 Since the Department has foremost raised the objection about the jurisdiction of this Tribunal to hear this Appeal, proviso to Section 129 as is impressed upon by learned Authorised Representative is perused which reads as follow .....

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