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2019 (10) TMI 456
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.... V. Stanley Paulus, Authorized Representative For the Appellant Mr. Madhup Sharan, Asst. Commr. (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 29.03.2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. The brief facts of the case are that, that based on ....
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....ldives by M/s. Island Aviation Services Ltd. The consignment was intended to be lifted to Maldives without being reflected in the export cargo manifest or any other documents. As the consignment did not appear to be genuine baggage of a passenger the same was offloaded from the aircraft. The consignment was opened to examine the contents and the entire quantity of posters were seized. 3. Heard ....
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.... kgs containing 193 posters. He further submitted that there is no condition that in the Customs Act or in the Baggage Rules that a passenger shall not carry bona fide things belonging to his friend. He further submitted that poster printed by Airlines are neither prohibited nor restricted and it was not big enough to consider as a trade quantity. He further submitted that both the authorities hav....