TaxTMI 
TaxTMI 
2024 (4) TMI 483
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....sioner (Appeals) under Section 128A of the Act shall not lie before CESTAT in case the said order relates to 'Baggage'. The said submission is not accepted by the appellant/ assessee and the issue of jurisdiction was prayed to be treated as preliminary issue. Accordingly, the arguments on the preliminary issue, about jurisdiction of this Tribunal to entertain the impugned appeal, heard. 2. Learned counsel for the appellant has mentioned that the order of Commissioner (Appeals) as has been challenged in the impugned appeal has confirmed the order of absolute confiscation of Indian currency of Rs. 4,09,000/- (INR) being improperly exported and then improperly imported over and above the limit prescribed by a notification issued by FEMA. This....
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....case of The Principal Commissioner of Customs (Air Port) versus Ahamed Gani Natchiar [2022 (10) T.M.I. 100 - Madras High Court]. The appeal is prayed to be dismissed being beyond the jurisdiction of this Tribunal. 5. Having heard the rival contentions of the parties I observe and hold as follows : The scope of adjudication of the impugned preliminary issue is to find as to whether, this Tribunal (CESTAT) is competent to decide the impugned appeal which is against the order passed by Commissioner (Appeals) ordering confiscation of Indian Currency recovered from the appellant's bag which was left at Bali airport on two grounds : (i) It being found improperly exported from and improperly imported into India and (ii) It being beyond the permi....
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.... 'Baggage'. For the purpose, meaning of 'Baggage' is checked. As per the dictionary meaning 'Baggage' connotes suitcases or bags or containers or boxes carried by a traveler for his or her goods or personal belongings on a journey. Section 2 sub-section (iii) of Customs Act, 1962 also defines 'Baggage' to include unaccompanied 'Baggage', but does not include motor vehicles. Definition of Goods also is perused. Section 2 sub-section (22) of the Customs Act define Goods as follows : "goods" includes- (a) vessels, aircrafts and vehicles; (b) stores; (c) baggage; (d) currency and negotiable instruments; and (e) any other kind of movable property; Bare perusal shows that 'Baggage' and currency are two separate articles but both are ....
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....appeal against the order of Commissioner (Appeals) if it relates to importation or exportation of any goods as Baggage. 9. As already observed above that appellant had kept currency in his baggage which he was supposed to bring into India but forgot the baggage having Indian currency/Goods in said 'Baggage' at Bali airport. The said Baggage when was brought to India and was inspected it was found carrying INR of value more than permissible one. The order confiscating the same has been passed specifically under Section 111 (L), considering the recovered currency being beyond permissible limit (Prohibited) as 'Goods' imported in 'Baggage' without a declaration required under Section 77 of Customs Act. Any order with respect to said currency ....