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Customs - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Smuggling - Gold Bars - Baggage Rules - personal effects - As ...


Tribunal Cannot Hear Appeals on Baggage Imports/Exports per Section 129(A) of Customs Act; Gold Smuggling Cases Affected.

August 18, 2021

Case Laws     Customs     AT

Smuggling - Gold Bars - Baggage Rules - personal effects - As per Section 129 (A) Customs Act, 1962, this Tribunal has no jurisdiction to decide any appeal in respect of an order which relates to any goods exported or imported as Baggage. - since appeal relates to Baggage, the same is not maintainable before the Tribunal - AT

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