2021 (8) TMI 692

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....d on record. The said objection was taken on record and time was given to the appellant to mark presence and to submit about the maintainability of this petition along with any counter decision to the notice of this Bench, but appellant has opted to not to appear. Preliminary objection raised by the learned Departmental Representative, therefore, is taken into consideration. It is submitted that as per Section 129(A), the Tribunal has no jurisdiction to decide any appeal in respect of an order which relates to any goods imported or exported as baggage. He submitted that as per the New Baggage Rules, 2016, even if the jewellery is worn on the person, it would not come within the definition of 'personal effects' and, therefore, would fall und....

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....or satisfying daily necessities. The substantial use of this metal in making jewellery is also a fact which takes the metal out of the scope of definition of 'personal effects' in Rule 2(iv) of New Baggage Rules. These observations are held sufficient to hold that the gold bars recovered from the bags of the appellants intercepted at the airport (within the Customs area) are the goods imported as Baggage. 3. As per Section 129 (A) Customs Act, 1962, this Tribunal has no jurisdiction to decide any appeal in respect of an order which relates to any goods exported or imported as Baggage. The appellants have brought the gold from outside India into their handbags without requisite declaration as required under section 78 of the Customs Act. ....

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.... charging section. Under this Section, all goods imported into or exported from India are liable to Customs duty unless the Customs Act itself or any other law for the time being in force provides otherwise. The rate of duty is fixed by the Customs Tariff Act, 1975. "Import" and "Imported Goods" means that if goods are brought into India, meaning thereby into the territory of India from outside, there is import of goods and the goods become imported goods and become chargeable to duty upto the moment they are cleared for home consumption. The word 'importer' has been defined in the Act as importer in relation to any goods at any time between their importation and the time when they are cleared for home consumption includes any owner or any ....