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of <h1>Baggage exemption for foreign passengers: personal jewellery treated as exempt personal effects under baggage rules, appeal to be decided accordingly</h1> Decision addresses whether jewellery carried by a foreign passenger qualifies as exempt personal effects under the Baggage Rules; applying the Supreme ... Delay in disposal of statutory appeal - confiscation of jewellery - exemption of personal effects of foreign passengers under baggage rules - judicial precedent regarding baggage exemption (Pushpa Lekhumal Tolani) - appellate jurisdiction of Commissioner of Customs (Appeal) - writ jurisdiction under Article 226 of the Constitution of India - HELD THAT:- Since the Petitioner is a foreign citizen and the gold bangles are personal effects, the same would be fully exempted under the Baggage Rules, 2016 as well, in terms of the decision of the Supreme Court in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani, [2017 (8) TMI 684 - SUPREME COURT]. Since the hearing is fixed for 21st April, 2025, further orders are not being passed by this Court. The Respondent No.1- Commissioner of Customs(Appeal) shall pass the order by 15th May, 2025 and the said order shall be placed before this Court on 19th May, 2025. Issues: (i) Whether the appeal filed by the assessee against the Order-in-Original directing confiscation of jewellery should be decided by the Commissioner of Customs (Appeal) and, if so, within what timeframe and with what directions to consider the petitioners legal authorities.Analysis: The Court noted that the petitioner filed an appeal before the Commissioner of Customs (Appeal) and that no hearing had been fixed for a prolonged period. The Court observed that the petitioner has now received a hearing notice fixed for 21st April, 2025 and relied upon precedents and the Baggage Rules insofar as personal effects of foreign residents are concerned. The Court directed the appellate authority to decide the pending appeal after taking into account the judgments and authorities placed on record and to pass a reasoned order by a specified date.Conclusion: The Court granted procedural relief directing the Commissioner of Customs (Appeal) to decide the pending appeal by 15th May, 2025 and to place the order before the Court on 19th May, 2025; this procedural direction is in favour of the assessee (procedural relief).
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