Customs Act Inapplicable to Gold Seized from Transit Passenger

Jai Kishan Choudhary Vs Commissioner of Customs (CESTAT Delhi)

In a ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi, it has been determined that the Customs Act, 1962, does not apply to gold seized from a transit passenger who has not cleared immigration or customs. This decision led to the setting aside of an order that had absolutely confiscated 1215 grams of gold and imposed a penalty on the appellant, Jai Kishan Choudhary.

The case involved specific intelligence that Jai Kishan Choudhary, arriving from Bangkok and

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