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 ‘

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