TaxTMI 
TaxTMI 
1996 (8) TMI 128
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....; in the latter set of appeals it was baggage under transhipment. 3. For the purpose of this judgment, it is sufficient to refer to the facts of the former set of appeals. The first respondent therein returned to India on transfer of residence and was granted the benefit of the rules applicable to transfer of residence. On 16th July, 1986, Air India carried the first respondent's unaccompanied baggage under an Airway Bill. There were three containers. One containing a computer, another containing a keyboard and the third containing two printers. The third container was lost while in the custody of the Authority. The first respondent's application to the Customs authorities for being treated as a person who had transfer of residence status ....
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....t which had been paid by the Authority to the first respondent as the value of the lost container would not be returned to the Authority. 6. Mr. Aruneshwar Gupta, learned Counsel for the Authority, drew our attention to certain provisions of the Customs Act. Section 2(3) defines "baggage" to include unaccompanied baggage. "Goods" include, among other things, baggage (sub-section 22). "Prohibited goods" mean any goods the import or export of which is prohibited under the Customs Act or any other law for the time being in force (sub-section 33). Section 44 in Chapter-VII, which deals with the clearance of imported goods, makes it clear that the provisions of Chapter-VII do not apply to baggage. Section-45, also in this Chapter, requires all ....
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...." as defined in the 1980 Regulations must take within its sweep all goods and articles for the purposes of storage and processing which were stored and processed by the Authority; also that the word "cargo" must be given an extended meaning and "baggage" must be given a limited meaning to give meaning, effect and purpose to the object of the 1980 Regulations. 8.No external aid to construction is necessary. The words of the 1980 Regulations are crystal clear. "Cargo" is expressly defined therein to mean property other than baggage. There is, therefore, no way by which "cargo" can be read to include baggage. The definition of "demurrage" in the 1980 Regulations restricts it to what is chargeable for non-removal of cargo within the time allow....