2021 (11) TMI 284

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..... required for satisfying daily necessities but does not include jewellery. So, when the jewellery on a person is itself excluded, the gold that was not worn but hidden, gets automatically excluded. Further, Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in respect of any order which relates to any goods imported or exported as baggage. The gold which is imported here hav .....

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..... ntending that since the Baggage Rules, 2016 is involved, no appeal shall lie before the Tribunal under Section 129A but the assessee should file the review petition in terms of Section 129DD of the Central Excise Act, 1944. 2. Paragraph 4 of the Order-in-Original records a finding that the gold was found in the foot band worn for medical purpose on both the feet of the appellant, well hidden/co .....

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..... y excluded. Further, Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in respect of any order which relates to any goods imported or exported as baggage. The gold which is imported here having been excluded by the definition of personal effects under Baggage Rules ibid, automatically falls within the ambit of baggage and hence, I agree that no appeal could be entertaine .....

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