2019 (6) TMI 645

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....toms Green Channel. When he was inquired about carrying any dutiable goods he denied. But when his personal search was conducted in the presence of independent witnesses after serving him a notice of Section 102 of Customs Act, 1962 that four packets of solid metal bars wrapped in a white paper were recovered from the pockets of his trousers. The paper when unwrapped resulted into the recovery of 8 pieces of bars total weighing 933.12 grams. The bars appeared to be that of gold. Confirmation from the certified jeweller/appraiser was obtained about the weight, value and purity of the recovered bars. The appraiser's report not only confirmed the bars to be that of gold weighing 933.12 grams but also appraised the value thereof as Rs. 22,81,75....

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....pting the appellant. There is no other evidence. Otherwise also, being illiterate, the appellant was not aware that with the gold bars in his pocket he is not supposed to cross the Green Channel. It is submitted that the authorities below have failed to appreciate the said genuine fact. Order under challenge is therefore, prayed to be set aside and Appeal is prayed to be allowed. 4. Per contra, it is submitted on behalf of the Department that the present Appeal cannot be heard before this Tribunal, it being a case of baggage. Section 129A of the Customs Act, 1962 has been brought to my notice the proviso whereof bars any Appeal to lie to the Appellate Tribunal in respect of any order which relates to any goods imported or exported as bagga....