Jewelry Worn or Concealed by Person Arriving in India Covered under Baggage Rules, Not Customs Act

Noorul Ayin Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962. Facts- The present appeals were listed for hearing because the Registry has raised a defect stating that the appeals pertain to goods imported as baggage and hence would be excluded from the jurisdiction of this Tribunal as per proviso section 129A(1) of the Customs Act, 1962. The brief facts of the cases are narrated below. Conclu...