Foreign Currency Not Baggage; Orders Release, Reduces Penalty: CESTAT Ahmedabad

Bhavika Pala Vs C.C. Ahmedabad (CESTAT Ahmedabad) The CESTAT Ahmedabad (Customs, Excise and Service Tax Appellate Tribunal) in the case of Bhavika Pala Vs C.C. Ahmedabad has ruled that it possesses the jurisdiction to hear appeals concerning the seizure of foreign currency, distinguishing currency from “baggage.” This was established by overruling an initial objection, citing the Tribunal’s Principal Bench decision in Pawan Munjal vs Commissioner of Customs, New Delhi (2024), which held that the term “currency” in the Baggage Rules and the definition of “goo...