Beneficial owner clarification: corporate management of foreign currency, not personal ownership, guides customs seizure jurisdiction.
Interpretation of Customs Act terms 'goods' and 'baggage' and the concept of beneficial owner were central. The tribunal's jurisdiction was held to cover the seizure notice because the provision was not confined to baggage. On the facts, the foreign currency was managed by the employer for business expenses tied to the respondent's official corporate role, and the respondent was not characterized as the beneficial owner, a conclusion treated as a legal determination grounded in the evidential record.