2010 (12) TMI 1335

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....ed by the Commissioner (Appeals) under section 128A of the Customs Act, 1962 appealed against before the Tribunal related to seized currency recovered from the respondents from their baggage which was barred by proviso (a) under section 128A of the Customs Act, 1962? (ii) Whether the proper forum for challenging the order passed by the Commissioner of Customs (Appeals) under section 128A of the Customs Act, 1962 dated 8th November 2001 was by way of an application for revision to the Central Government under section 129DD of the Customs Act 1962 since the concerned goods were an item of baggage and the CEGAT had no jurisdiction to entertain an appeal in this regard under the first proviso to section 129A of the said Act? By cons....

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....ternational Airport at Kolkata (then Calcutta) when they reported for their onward journey by Druk Airlines flight no.KB-106 on August 22, 1999. On search of their baggage, Indian currency of denomination of Rs. 500/- amounting to Rs. 2,50,000/- were recovered from Sri Ram Ratan Shaw and Rs. 7,50,000/- were seized from Sri Vinod Kumar Shaw as those were attempted to be illegally exported outside India, rendering them liable for confiscation. Necessary notice to show cause was issued and adjudication proceedings followed. The Joint Commissioner of Customs, the adjudicating authority, by his order dated June 23, 2000 ordered release of the seized currencies and no personal penalty was imposed on the said two persons. Being aggrieved by the....

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.... seized. Hence, proviso to section 129A has got full application. Accordingly, the learned Tribunal lacks inherent jurisdiction as the language of the proviso is mandatory in nature. Mr. Mukherjee appearing for the respondents submits that proviso to section 129A is applicable in respect of certain situation namely, clause (a) any goods imported or exported as baggage. Here, definition of goods as mentioned in section 2(22)(d) of the Act says that "currency and negotiable instruments". It is not the case in the miscellaneous application that currency should be treated to be goods, rather it is said the baggage should be treated as goods. Moreover, the currency and baggage are two different items as the legislature has consciously provide....