2014 (6) TMI 816 - AT - Customs

Maintainability of appeal - Jurisdiction of court - Held that - As per the provisions of Sec. 129A of the Customs Act, the Tribunal has no power to entertain appeal where the Commissioner (Appeals) has passed orders in respect of goods imported or exported as baggage. Therefore, the appeal filed by the Revenue is dismissed as not maintainable - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed Revenue's appeal against the Commissioner (Appeals) order on baggage, citing lack of jurisdiction under Sec. 129A of the Customs Act. Revenue can approach the appropriate forum.