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Issues involved: Jurisdiction of Customs, Excise and Service Tax Appellate Tribunal under Section 129A of Customs Act, 1962.
Summary: The appeal challenged the Tribunal's order rejecting the appeal as not maintainable due to lack of jurisdiction under Section 129A of the Customs Act, 1962. The appellant, a Customs Superintendent, allowed a passenger's baggage, containing valuable items, to pass as genuine. The Tribunal reserved judgment on the matter and found that it lacked jurisdiction to hear appeals related to goods imported or exported as baggage, as per Section 129A. The appellant questioned the Tribunal's decision, proposing questions of law for consideration. The Proviso to Section 129A explicitly states that no appeal shall lie to the Tribunal regarding orders on goods imported or exported as baggage. The Tribunal's interpretation of this provision was found to be correct, as it clearly restricts the Tribunal's jurisdiction in such matters. The appellant failed to demonstrate any error in the Tribunal's decision, as the law was unambiguous in this regard. As a result, the appeal was dismissed, affirming the Tribunal's decision on jurisdiction. It was clarified that while the appeal was not an option for the appellant, other legal remedies remained available for pursuit.
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