CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 1 CUSTOMS APPEAL NO. 50309 OF 2025 [Arising out of Order-in-Appeal No. CC(A) CUS/D-1/Air/1328/2024-25 dated

11.9.2024 passed by the Commissioner of Customs (Appeals), New Delhi]

SHRI RAVINDER KUMAR …..APPELLANT

407/17, Than Singh Nagar, Garodia Road, Anand Parbat, Karol Bagh Delhi 110005 Vs.

COMMISSIONER OF CUSTOMS ….RESPONDENT (AIRPORT &GENERAL)

New Custom House, IGI Airport New Delhi Appearance:

Shri Ram Chander Sankhla and Shri Rahul Sankhla, Advocates for the Appellant Shri Rakesh Kumar, Authorised Representative for the Respondent CORAM:

HON'BLE JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50033 /2026 DATE OF HEARING : 01/08/2025 DATE OF DECISION : 08/01/2026 P.V.SUBBA RAO

1. Shri Ravinder Kumar¹ filed this appeal to assail the order dated 11.9.2024² passed by the Commissioner of Customs (Appeals), New Delhi in which she partly allowed the appeal of the appellant and modified the Order dated 17.5.2024 passed by the Assistant Commissioner and allowed redemption of the confiscated gold chain

1 Appellant

2 Impugned order seized from the appellant on payment of redemption fine of Rs.

50,000/- but confirmed the penalty of Rs. 50,000/- imposed on him.

2. The facts which led to the issue of the impugned order are that on 13.4.2024, the appellant arrived at Delhi from Bangkok by flight AI-333 and passed through the Green Channel of the IGI Airport, New Delhi.

3. When passengers arrive in India from outside India, they have to pass through the Green Channel if they have not brought into India any dutiable goods and if they have brought in any dutiable goods, they must go to the Red Channel, and file the baggage declaration under section 77 of the Customs Act, 1962³ so that the Customs officer can assess the duty payable on them. By passing through the Green Channel, the passenger constructively declares that he has not brought in any dutiable goods.

4. The appellant was intercepted by the officers after passing through the green channel and on examination an ‘unfinished gold chain weighing 72 grams’ was found in his bag. It was detained and a detention memo dated 13.4.2024 was issued. The statement of the appellant was recorded under section 108 in which he accepted that the above mentioned item recovered from him belongs to him and that he did not have any document for carrying and possessing it. He agreed with the description, quantity and value assessed by the department and said that he was ready to pay the Customs duty along with fine and penalty. He did not want a Show Cause Notice or personal hearing in the matter.

3 Act

5. The Assistant Commissioner passed order dated 17.5.2024 absolutely confiscating the gold chain under section 111(d) (i), (j) and (m) of the Act and imposing penalty of Rs. 50,000/- on the appellant under section 112 (a) and (b) of the Act. On appeal, the Commissioner (Appeals) passed the impugned order allowing redemption of the confiscated gold chain on payment of redemption fine of Rs. 50,000/- but upholding the penalty.

6. In this appeal, the appellant does not dispute that he had brought in the gold chain in his bag and that he had walked through the Green Channel without declaring the gold chain. It is his contention that the gold chain was his personal effect and he had the taken the chain with him when he went abroad and only brought it back with him and hence no duty was payable at all.

7. Learned authorized representative for the Revenue raised a preliminary objection that this appeal is not maintainable before this Tribunal as it is an appeal against an order passed by the Commissioner (Appeals) in a matter related to baggage.

8. On the other hand, learned counsel asserted that this appeal is maintainable before this Tribunal since this was not a case of baggage at all. It is his submission that since what was brought into India was the appellant’s personal gold chain and as per