No penalty on confiscated gold jewellery from transit passenger not required to pass through customs barriers

Ajay Gupta Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Penalty on confiscated Gold Jewellery was not liable to be imposed as the transit passenger was not required to pass through customs barrier or check post and the source of gold jewellery he was wearing was cogently explained, which had not been found to be untrue. Held: Assessee (travelling from Bangkok to Kathmandu) had arrived at Delhi Airport from Bangkok and was scheduled to take the next flight to Kathmandu after a few hours. He was intercepted by the officers of the Customs Intelligence Unit (CIU) in the transit area. The ...