TaxTMI 
TaxTMI 
2025 (5) TMI 2024
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.... coming back from foreign countries were being intercepted and various items, which they were wearing, including jewellery etc., were being detained by the Customs Department. After considering the Baggage Rules, 2016 (hereinafter "the Baggage Rules") and other relevant documents, including the Indian Customs Declaration Form, the Court was of the view that the Baggage Rules would have to be re-looked by the Central Board of Indirect Taxes and Customs (hereinafter "CBIC"). Accordingly, the Court had directed the CBIC to reconsider the Baggage Rules. 4. It is also noted that, the Court, while considering various petitions, has been conscious of several other issues which would also be required to be reconsidered by the concerned authorities including CBIC and Customs Department. 5. On 27th March, 2025, further to the order dated 13th January, 2025, Ms. Mayusha Goyal, Additional Commissioner for Customs at the IGI Airport had appeared along with Mr. Maharishi Singhal, Assistant Commissioner, Mr. Nitin Raj, Mr. Sunil Kumar, Mr. Sandeep Lakra & Mr. Ravinder Singh, Superintendents, Mr. Rohit, Mr. Ajay Pratap, Mr. Avinash Yadav & Mr. Umesh Kumar, Inspectors. The Court, upon querying th....
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....d on record by the next date which shall be followed by the Customs Department till the time the Baggage Rules are amended. 22. Let the said SOP cover all the issues which have been highlighted by this Court in the present petition as also any other issue which has a material bearing on the matter under consideration. In addition to the above, let the CBIC, Customs Department and other stakeholders also consider the following: (i) The manner in which the statements under Section 108 of the Act are recorded in standard form from all passengers; (ii) The procedures for appraisal and for disposal of the items which are detained, also require to be simplified and re-looked. 23. Let the Respondents file a further affidavit by the next date of hearing in terms of the directions passed today. The draft SOP as directed above be also placed before the Court." Standard Operating Procedure 7. Today, Mr. N. Venkataraman, ld. Additional Solicitor General has appeared today on behalf of the Union of India and the Customs Department. A report / short affidavit of Sh. Dharmvir Singh, working as Assistant Commissioner, IGI Airport, New Delhi has been placed on record by ld. ASG, along wit....
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....that the verification from the said official would be possible in future, if required. F. In any event, even if Show cause notice is waived, personal hearing shall not be waived and a notice would be liable to be served for personal hearing. In cases where the passenger(s) have requested for waiver of written Show Cause Notice, the Customs officer posted at Warehouse must invariably issue letter for Personal Hearing to the passenger (with DIN) which is to be delivered either by hand, if the passenger(s) is present, or by WhatsApp, Post and email. G. The passenger must be given an opportunity of making representations, preferably in writing. The submission of the Passenger(s) or their appointed Authorized Representative, must be recorded in their own handwriting at the time of Personal Hearing which must also include the process of appraisement of the detained goods. H. The Order-in-Original should be issued at the earliest and the same should be delivered to the address - postal, e-mail id as well as the WhatsApp number - provided by the Passenger(s), with a clear note that the passenger is free to challenge the same within 90 days (60 days + 30 days), mentioning the email ad....
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....e Baggage Rules, bearing in mind the anomalies qua different categories of passengers as also the change in the price of gold over the years. 13. In the facts of this case, on 13th January, 2025, the Court had observed as under: "2. The present petition has been filed under Article 226 and 227 of the Constitution of India, inter alia, challenging the Order-in-Original dated 6th February, 2024, and Order-in-Appeal dated 23rd September, 2024, passed by the Joint Commissioner of Customs and the Commissioner of Customs (Appeals), respectively. 3. Vide impugned Order-in-Original the adjudicating authority, inter alia, ordered confiscation of two gold kadas and one gold chain of the Petitioner. Further, the Petitioner was also directed to pay a redemption fine of Rs. 75,000/- and a personal penalty of Rs. 1,10,000/- in terms of the Customs Act, 1962. The Petitioner appealed the said Order-in-Original and on 24th September, 2024, the Commissioner of Customs (Appeals) dismissed the said appeal filed by the Petitioner." 14. On the last date of hearing i.e., 27th March, 2025, the Court had passed the following directions: "24. In the facts of this case the concerned Revision Authorit....