Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
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Return transit of duty-paid imported goods to a bonded warehouse after an aborted delivery, supported by import and customs-clearance documents and showing no quantity discrepancy, is treated as a logistical fallback rather than an unrecorded commercial movement. Section 129 detention and confiscatory penalty should not apply to a fresh e-way bill omission where the transaction is accounted for, duty has been paid, and no intent to evade tax or revenue loss exists. Such bona fide transit-documentation defaults attract only the general penalty under Section 125; the Section 129 penalty and related orders were set aside.
Return transit of duty-paid imported goods to a bonded warehouse after an aborted delivery, supported by import and customs-clearance documents and showing no quantity discrepancy, is treated as a logistical fallback rather than an unrecorded commercial movement. Section 129 detention and confiscatory penalty should not apply to a fresh e-way bill omission where the transaction is accounted for, duty has been paid, and no intent to evade tax or revenue loss exists. Such bona fide transit-documentation defaults attract only the general penalty under Section 125; the Section 129 penalty and related orders were set aside.
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