2010 (8) TMI 815 - AT - Customs

Jurisdiction of Tribunal - Smuggling - gold - baggage rules - confiscation - penalty - Held that - According to Section 129A of Customs Act, 1962, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal if the order relates to any goods imported or exported as baggage - the Tribunal has no jurisdiction in the present case - appeal rejected as not maintainable.

Summary

The Appellate Tribunal CESTAT AHMEDABAD rejected an appeal filed by a Customs Superintendent regarding the confiscation of gold jewellery and articles valued at Rs. 12,38,141/- as the Tribunal had no jurisdiction to hear appeals related to goods imported or exported as baggage under Section 129A of the Customs Act, 1962. The appeal was deemed not maintainable. (Judgement: 2010 (8) TMI 815 - CESTAT AHMEDABAD)