TaxTMI 
TaxTMI 
2026 (1) TMI 439
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....nd passed through the Green Channel of the IGI Airport, New Delhi. 3. When passengers arrive in India from outside India, they have to pass through the Green Channel if they have not brought into India any dutiable goods and if they have brought in any dutiable goods, they must go to the Red Channel, and file the baggage declaration under section 77 of the Customs Act, 1962 [Act] so that the Customs officer can assess the duty payable on them. By passing through the Green Channel, the passenger constructively declares that he has not brought in any dutiable goods. 4. The appellant was intercepted by the officers after passing through the green channel and on examination an 'unfinished gold chain weighing 72 grams' was found in his bag. It was detained and a detention memo dated 13.4.2024 was issued. The statement of the appellant was recorded under section 108 in which he accepted that the above mentioned item recovered from him belongs to him and that he did not have any document for carrying and possessing it. He agreed with the description, quantity and value assessed by the department and said that he was ready to pay the Customs duty along with fine and penalty. He did n....
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.... of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day : Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, - (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder. **** 10. What is evident from section 129A is that if an Order is passed by the Commissioner (Appeals) and it relates to any goods imported or exported as baggage, no appeal would lie before this Tribunal against such an order. An alternative remedy in the form of Revision by the Central Government under section 129DD of the Act is provided in those cases where....
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.... the same house and form part of the same domestic establishment; (iii) "infant" means a child not more than two years of age; (iv) "resident" means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India; (v) "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes; (vi) "personal effects" means things required for satisfying daily necessities but does not include jewellery. Rule 3. Passenger arriving from countries other than Nepal, Bhutan or Myanmar.- An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, - (a) used personal effects and travel souvenirs; and (b) articles other than those mentioned in Annexure-I, upto the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of ....
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....er the proviso to section 129A (1). 15. We have considered the submissions on both sides on the question of maintainability of this appeal. 16. The impugned order was, undoubtedly, passed by the Commissioner (Appeals) upholding the order of the Deputy Commissioner confiscating the gold chain for not filing a baggage declaration under section 77. Both the Deputy Commissioner and the Commissioner (Appeals) treated the gold chain as baggage and took a view that a declaration had to be filed and since it was not filed, confiscated the gold chain. The impugned order, therefore, relates to the gold chain held to be imported as baggage. 17. The submission of the learned counsel that the gold chain was a personal effect of the appellant and hence was allowed duty free clearance under section 79 and Rule 3 of the Baggage Rules and for that reason, the appellant had no obligation to file a baggage declaration under section 77 will not make any difference. Both sections 77 and 79 pertain to baggage. Personal effects are also baggage. The submissions of the learned counsel that personal effects are allowed duty free clearance under section 79 (as bonafide baggage) and under the Baggag....