2015 (5) TMI 50 - AT - Customs

Confiscation of Indian Currency - attempt of export of Indian currency as baggage - Held that - In such nature of case the appeal does not lie before this Tribunal in terms of Section 129A - From the clause (a) of first proviso to Section 129A, it is clear that in case of any goods of import and export as baggage, the appeal does not lie before this appellate Tribunal. However, the appellant was supposed to file Revision Application before the Revisionary Authority of Government of India under Section 129DD of Customs Act, 1962. - present appeal is not maintainable before this Tribunal - Decided against assessee.

Summary

Issues involved: Appeal against confiscation of Indian Currency from a passenger - Maintainability of appeal before the Appellate Tribunal under Section 129A of Customs Act, 1962.

Analysis:
The judgment pertains to an appeal against the confiscation of Indian Currency from a passenger, where the Commissioner of Customs (Appeals) allowed redemption of the currency on a fine. The primary issue raised was the maintainability of the appeal before the Appellate Tribunal under Section 129A of the Customs Act, 1962. The Assistant Commissioner argued that the appeal is not maintainable as per the first proviso to Section 129A, which excludes certain cases from the tribunal's jurisdiction, including cases related to goods imported or exported as baggage. The appellant's counsel contended that since the case involved redemption fine and penalty, it should be appealable to the Tribunal, seeking liberty to approach the appropriate forum.

The presiding judge, after considering both sides' submissions, noted that the case involved the attempted export of Indian currency as baggage. Referring to Section 129A of the Customs Act, the judge highlighted that appeals related to goods imported or exported as baggage do not lie before the Appellate Tribunal. The judge emphasized the importance of statutory provisions and clarified that the appellant should have filed a Revision Application before the Revisionary Authority of the Government of India under Section 129DD of the Customs Act, 1962. Consequently, the judge ruled that the present appeal was not maintainable before the Tribunal and dismissed it as such, granting the appellant liberty to file a Revision Application before the appropriate forum.

In conclusion, the judgment addressed the issue of the appeal's maintainability before the Appellate Tribunal concerning the confiscation of Indian Currency from a passenger. By interpreting the relevant statutory provisions, the judge determined that the appeal did not fall within the Tribunal's jurisdiction due to the nature of the case involving goods imported or exported as baggage. The judgment underscored the need for adherence to statutory procedures, directing the appellant to pursue the appropriate legal recourse through a Revision Application before the designated authority.