The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has issued a corrigendum clarifying that Baggage Rules under the Customs Act, 1962, are not applicable to transit passengers who have not crossed immigration or the green channel.
The order, passed by Ashok Jindal, Member (Judicial), reinforces the legal position that Customs provisions must be interpreted considering the passenger’s movement status. The decision highlights that mere presence at an Indian airport during transit does not automatically trigger the applicability of Baggage Rules if the passenger has not formally entered Indian territory through immigration.
The corrigendum pertains to Customs Appeal No. 55378/2023 filed by Jai Kishan Choudhary, challenging the confiscation of gold while he was in transit at Delhi Airport. The original Final Order No. 51024/2025, dated July 16, 2025, has now been rectified under Section 129B of the Customs Act for an apparent mistake on the face of the record.
Key Corrections in Tribunal’s Findings
As per the revised paragraphs 6 and 7 of the order:
- The appellant was a transit passenger, traveling from Bangkok to Dubai via New Delhi, and had not crossed immigration or the green channel.
- Consequently, the Tribunal held that Baggage Rules were not applicable, and the objections raised by the Revenue were overruled.
- On merit, it was held that the gold seized was not liable for confiscation, and therefore, no redemption fine or penalty was to be imposed on the appellant.
Case Details
Case Title: Jai Kishan Choudhary Versus Commissioner of Customs, New Delhi
Case No.: Customs Appeal No. 55378 Of 2023
Date: 16.07.2025
Counsel For Appellant: Prabjyoti K. Chadha, Advocate
Counsel For Respondent: Rohit Issar, Authorized Representative
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