Domestic Air Baggage/Personal Jewellery not automatically Governed by Customs Act/Baggage Rules: CESTAT explains Jurisdiction

CESTAT explained that domestic air baggage and personal jewellery are not automatically governed by the Customs Act and Baggage Rules, clarifying jurisdiction. The tribunal emphasized that routine personal belongings carried by air passengers are generally outside the purview of customs duty unless they exceed permissible limits or fall under specific categories requiring declaration. This ruling provides clarity on the customs regulations applicable to personal baggage.