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    <title>2025 (7) TMI 1552 - CESTAT NEW DELHI</title>
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    <description>The CESTAT held that since the appellant was a transit passenger who did not cross immigration or pass through the green channel, the Baggage Rules did not apply. Consequently, the gold recovered was not liable for confiscation. The prior order of absolute confiscation was set aside, and no redemption fine or penalty was imposed. The appeal was allowed and disposed of accordingly.</description>
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      <description>The CESTAT held that since the appellant was a transit passenger who did not cross immigration or pass through the green channel, the Baggage Rules did not apply. Consequently, the gold recovered was not liable for confiscation. The prior order of absolute confiscation was set aside, and no redemption fine or penalty was imposed. The appeal was allowed and disposed of accordingly.</description>
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