Gold hidden in foot band worn for medical purpose cannot be treated as ‘personal effects’

Nizar Moulavi Abdul Khader Vs Commissioner of Customs Mangalore (CESTAT Bangalore) Order-in-Original records a finding that gold was found in the foot band worn for medical purpose on both the feet of the appellant, well hidden/covered with black socks, shoes put over them. This is claimed as having been found on the ‘person of the appellant‘ but not found in the baggage, the appellant has filed appeal under Section 129A Baggage Rules, 2016 defines ‘personal effects‘ to mean things required for satisfying daily necessities but does not include jewellery. So, when the je...