https://www.taxtmi.com/caselaws?id=217016 The Tribunal held that the non-declared gold in a passenger's baggage should be treated as imported goods, not smuggled goods, as long as they are within the Customs area awaiting clearance. The Tribunal emphasized the requirement for passengers to declare their baggage contents and rejected the appellant's argument based on a previous case distinction. It concluded that the gold jewelry, being part of the baggage and undeclared, retained its status as imported goods until cleared. The appeal was deemed not maintainable due to lack of jurisdiction, with the file transferred to the Government of India for action. en-us Thu, 02 Aug 2012 00:00:00 +0530 Mon, 06 May 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217016 The Tribunal held that the non-declared gold in a passenger's baggage should be treated as imported goods, not smuggled goods, as long as they are within the Customs area awaiting clearance. The Tribunal emphasized the requirement for passengers to declare their baggage contents and rejected the appellant's argument based on a previous case distinction. It concluded that the gold jewelry, being part of the baggage and undeclared, retained its status as imported goods until cleared. The appeal was deemed not maintainable due to lack of jurisdiction, with the file transferred to the Government of India for action. Case-Laws Customs Thu, 02 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217016