1989 (4) TMI 191

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.... order-in-appeal was issued on 10-10-1988 and received by the appellant after 18-10-1988) passed by the Collector of Customs (Appeals), Bombay. If the goods involved in this proceeding are treated as "Baggages", this Tribunal will have no jurisdiction to decide the appeal, but if the goods are other than "Baggages" then this Tribunal will have the jurisdiction to decide the appeal. 2.  We have heard Shri U.K. Sharma for the applicant and Smt V. Zutshi for the respondent. Shri Sharma has argued that Section 2(22) of the Customs Act, 1962 defined goods, which, inter alia, include baggage. According to Section 2(3) "Baggage" includes unaccompanied baggage but does not include motor vehicles. The term "baggage" has not been defined as s....

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....tshi has stated that there may be similar cases in the other Custom Houses including Delhi Custom House. She has prayed for time to ascertain the practice followed in this Custom Houses in dealing with such cases. 4.  We have gone through the records of the case and the arguments of the learned advocate. We are of the view that it is not necessary to adjourn this Misc. Application to another date for ascertaining the practice followed by the other Custom Houses in dealing with such cases. In our view the arguments of the learned advocate have considerable force. We are also of the opinion that the term "baggage" is related to a 'passenger'. In this case no passenger is involved. The goods which are the subject matter of this proceed....

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....s" can, therefore, be a part of or contained in "baggage". 8.  In the said Act and the rules framed thereunder a distinction has been made between "baggage" and "bona fide baggage". Section 79 talks of bona fide baggage which is exempt from customs duty and in respect of bona fide baggage the proper officer has been empowered to pass free of duty any article which is in the baggage of a passenger and which has been in his use for a prescribed minimum period or it is for his use or is a bona fide gift or souvenir. Therefore, any article in the baggage of a passenger even though it may be "goods" within the meaning of the Act will be allowed to be imported free of duty if it is passed under Section 79 of this Act. I, therefore, do not....