CESTAT Dismisses Appeal on Gold Seized from Passenger: No Jurisdiction in Baggage Cases

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 ...