2025 (7) TMI 1552

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.... the Respondent: Shri Rohit Issar, Authorized Representative. ORDER PER ASHOK JINDAL The appellant is in appeal against the impugned order wherein gold recovered from his position weighing 1215 gms has been absolutely confiscated and penalty on the appellant has been imposed. 2. The facts of the case are on the basis of specific intelligence that three passengers, one namely, the appel....

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....lligence, the appellant was carrying Gold which he had to hand over to other two persons and had to receive foreign currency in return from those persons. However, the appellant got some suspicion and did not complete the transaction and proceeded to board their respective flights. At this stage, all three passengers were intercepted and one representative from Air India and one from Jet Airways w....

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.... confiscated and the penalty on the appellant was imposed. The said order was challenged before the learned Commissioner (Appeals), who affirmed the order of the adjudicating authority. Against the said order, the appellant is before me. 3. Learned Authorized Representative took the preliminary objection that it is a case of baggage, therefore, this Tribunal has no jurisdiction to entertain the....

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....raised by the ld. Authorised Representative for the Revenue is turned down. 7. On merit, as the Baggage Rules are not applicable to the facts of the case and the appellant has not crossed the immigration and not passed the green channel, in that circumstances, the gold in question is not liable for confiscation. Therefore, the confiscation of gold in this case is set aside. Consequently, no red....