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The CESTAT held that since the appellant, a transit passenger from Bangkok to Dubai via New Delhi, did not cross immigration or pass through the green channel, the Baggage Rules were inapplicable. Consequently, the gold weighing 1215 grams could not be subjected to absolute confiscation under those rules. The tribunal found no merit in the Revenue's objection and identified a suo moto corrigendum order correcting a manifest error on record. The confiscation order was set aside, and no redemption fine or penalty was imposed on the appellant. The appeal was accordingly allowed and disposed of.
The CESTAT held that since the appellant, a transit passenger from Bangkok to Dubai via New Delhi, did not cross immigration or pass through the green channel, the Baggage Rules were inapplicable. Consequently, the gold weighing 1215 grams could not be subjected to absolute confiscation under those rules. The tribunal found no merit in the Revenue's objection and identified a suo moto corrigendum order correcting a manifest error on record. The confiscation order was set aside, and no redemption fine or penalty was imposed on the appellant. The appeal was accordingly allowed and disposed of.
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