- (1.) SINCE common question of law is involved in both these appeals, hence decided by common judgment and order.
(2.) HEARD Learned Counsel for the parties and perused the record. The instant appeal, under Section 130 of the Customs Act, 1962 (in short 'Act') has been filed against the final order dated 28 -11 -2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (in short Appellate Authority), whereby the appeal filed against the original order dated 23 -5 -2007 has been dismissed.
(3.) IN brief, the facts of the case are that on 4 -7 -2005 at about 5.20 hrs, Indian Airlines Flight No. IC 884 arrived at Amausi Airport, Lucknow. The passengers were passing through the Arrival Hall. One of the passengers who had passed through the Green channel with his baggage was suspected carrying contraband goods. The Officers called two independent witnesses and stopped him at the Exit gate of the Arrival Hall and brought him to the Customs Counter. His baggage was searched before the two independent witnesses and goods, as detailed below were recovered from his baggage. JUDGEMENT_329_LAWS(ALL)2_20111.html;