TMI Blog2010 (12) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ealed against before the Tribunal related to seized currency recovered from the respondents from their baggage which was barred by proviso (a) under section 128A of the Customs Act, 1962? (ii) Whether the proper forum for challenging the order passed by the Commissioner of Customs (Appeals) under section 128A of the Customs Act, 1962 dated 8th November 2001 was by way of an application for revision to the Central Government under section 129DD of the Customs Act 1962 since the concerned goods were an item of baggage and the CEGAT had no jurisdiction to entertain an appeal in this regard under the first proviso to section 129A of the said Act? By consolidating the two points, it emerges only one legal point, namely the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruk Airlines flight no.KB-106 on August 22, 1999. On search of their baggage, Indian currency of denomination of ₹ 500/- amounting to ₹ 2,50,000/- were recovered from Sri Ram Ratan Shaw and ₹ 7,50,000/- were seized from Sri Vinod Kumar Shaw as those were attempted to be illegally exported outside India, rendering them liable for confiscation. Necessary notice to show cause was issued and adjudication proceedings followed. The Joint Commissioner of Customs, the adjudicating authority, by his order dated June 23, 2000 ordered release of the seized currencies and no personal penalty was imposed on the said two persons. Being aggrieved by the said order of adjudication, an appeal was preferred under section 129D of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the learned Tribunal lacks inherent jurisdiction as the language of the proviso is mandatory in nature. Mr. Mukherjee appearing for the respondents submits that proviso to section 129A is applicable in respect of certain situation namely, clause (a) any goods imported or exported as baggage. Here, definition of goods as mentioned in section 2(22)(d) of the Act says that currency and negotiable instruments . It is not the case in the miscellaneous application that currency should be treated to be goods, rather it is said the baggage should be treated as goods. Moreover, the currency and baggage are two different items as the legislature has consciously provided for the same and it will also appear so from section 78 read with Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be synonymous with the currency notes though Smt. Sarkar wants to persuade in other way. When the case proceeds on the basis of baggage it has to be understood whether the subject matter was baggage or not. The subject matter was Indian currency. We therefore uphold the decision of the learned Tribunal and accordingly answer the questions referred to in the manner as follows: (1) Question no. 1 : In the affirmative. (2) Question No. 2 : In the negative. In view of the above decision, we direct the department concerned to implement the order of the learned Tribunal passed earlier as to what amount shall be released after deducting the amount of redemption fine and penalty. The appeal is disposed of accordingly. There will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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