https://www.taxtmi.com/caselaws?id=768549 CESTAT CHENNAI-AT held that the presumption that goods recovered from a person or luggage are "baggage" under the Customs Act, 1962/Baggage Rules, 2016 does not automatically apply where the articles were intercepted at a domestic airport during a domestic flight; imported consumer goods cannot be presumed smuggled merely because found on person/luggage. The Tribunal retains jurisdiction to hear appeals against Commissioner (Appeals) orders under Section 128A in such cases. One appeal was directed to be returned for filing before the appropriate appellate forum; the remaining appeals may proceed before the Tribunal if no other defects exist. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768549 CESTAT CHENNAI-AT held that the presumption that goods recovered from a person or luggage are "baggage" under the Customs Act, 1962/Baggage Rules, 2016 does not automatically apply where the articles were intercepted at a domestic airport during a domestic flight; imported consumer goods cannot be presumed smuggled merely because found on person/luggage. The Tribunal retains jurisdiction to hear appeals against Commissioner (Appeals) orders under Section 128A in such cases. One appeal was directed to be returned for filing before the appropriate appellate forum; the remaining appeals may proceed before the Tribunal if no other defects exist. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768549