Sonu Kumar Chaurasiya Vs Commissioner of Customs (Pre.) (CESTAT Allahabad)
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad, considered an appeal filed by Sonu Kumar Chaurasiya against the Order-in-Appeal No.306-Cus/APPL/LKO/2024 dated 06/05/2024, passed by the Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow.
Factual Background
The appellant was intercepted at CCSI Airport, Lucknow, on 19.12.2021, having arrived from Dubai via Flight No.FZ-433. The appellant declared the dutiable goods as NIL. However, a subsequent search of the luggage revealed a hammer in which gold weighing 228.800 gm and valued at Rs.11,64,592/- was concealed. The recovered gold and the hammer were seized under Section 110 of the Customs Act, 1962.
Following the enquiry and investigations, a show cause notice dated 12.05.2022 was issued, proposing the confiscation of the seized goods and the imposition of penalties on the appellant. The show cause notice was adjudicated vide an Order-in-Original dated 11.04.2023. The appellant filed an appeal against this order before the Commissioner (Appeals), which was dismissed by the impugned order.
CESTAT’s Jurisdiction Holding
The CESTAT noted that the appellant’s counsel was absent but heard the Authorized Representative for the Revenue, who informed the Tribunal that the issue concerned goods imported in the baggage of the passenger.
