2026-VIL-104-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Sections 77, 111(d)(i) and 129A(1) of Customs Act, 1962 – Absolute confiscation of gold chain – Filing of appeal – Maintainability – Appellant arrived at Delhi from Bangkok by flight – Appellant was intercepted by officers after passing through the green channel and on examination, an unfinished gold chain was found in his bag – Assistant Commissioner ordered for absolute confiscation of gold chain under Section 111(d)(i) of the Act – Commissioner (Appeals) dismissed appeal filed by Appellant – Whether appeal filed by Appellant before this Tribunal against order passed by Commissioner (Appeals) is maintainable – HELD – Revenue raised a preliminary objection that this appeal is not maintainable before this Tribunal, as it is an appeal against an order passed by Commissioner (Appeals) in a matter related to baggage. Section 129A of the Act deals with appeals before this Tribunal. What is evident from Section 129A of the Act is that if an order is passed by Commissioner (Appeals) and it relates to any goods imported or exported as baggage, no appeal would lie before this Tribunal against such an order. Undoubtedly, impugned order was passed by Commissioner (Appeals) upholding order of Assistant Commissioner confiscating the gold chain for not filing a baggage declaration under Section 77 of the Act. Impugned order pertains to goods imported as baggage, therefore, no appeal would lie against impugned order before this Tribunal as per proviso to Section 129A(1) of the Act. Appeal filed by Appellant is held to be not maintainable – Appeal dismissed
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