2016 (8) TMI 393 - AT - Customs

Appeal goods imported/exported as baggage - maintainability - section 129A(1) read with section 129DD Held that - section 129DD confers jurisdiction on the Revisionary Authority to hear the appeal of the baggage cases. Also proviso to section 129A states this section not applicable for cases where any goods imported/exported as baggage. Section 123 of the Customs Act has brought gold into the purview of law as notified goods which is restricted and requires the burden of proof to be discharged by the importer of the gold. The gold appearing in that section also covers the gold appearing in Annexure I to Baggage Rules, 1998. Revenue has also brought out that there is a Baggage Regulation made which is Customs Baggage Declaration Regulations, 2013 to deal with baggage cases. Tribunal has no jurisdiction to entertain a baggage matter for which the appellant may choose to exercise its right of revision before the Revisionary Authority appeal dismissed.

Summary

Issues:
1. Maintainability of the appeal before the Appellate Tribunal due to the first proviso to section 129A(1) of the Customs Act, 1962.

Analysis:
The judgment by the Appellate Tribunal CESTAT Chennai dealt with the issue of maintainability of an appeal before the Tribunal based on the first proviso to section 129A(1) of the Customs Act, 1962. The appellant requested expeditious disposal of the appeal following a direction from the High Court of Madras. However, the Revenue objected, citing the proviso that the Tribunal lacks jurisdiction to hear appeals related to goods imported or exported as baggage. The Revenue referred to a letter from the Commissionerate stating that appeals arising from contraventions of Baggage Rules under the Customs Act, 1962 should be addressed through revision under section 129DD.

The Tribunal, after hearing both sides and examining the records, acknowledged the appellant's urgency for quick resolution but emphasized its statutory limitations. The Tribunal highlighted the proviso to section 129A(1), which restricts the Tribunal's jurisdiction over baggage-related appeals. It was noted that baggage grievances fall under the purview of the Revisionary Authority as per section 129DD, which confers jurisdiction on the Central Government to address such appeals.

The judgment also referenced the Baggage Rules, 1998, specifically Appendix D and Annexure I, which outline the limits and regulations regarding items such as gold, firearms, cigarettes, and alcoholic beverages. The Tribunal mentioned that gold falls under the notified goods in section 123 of the Customs Act, requiring importers to prove the legitimacy of gold imports. Additionally, the Customs Baggage Declaration Regulations, 2013 were highlighted as relevant regulations for baggage cases.

Ultimately, the Tribunal concluded that based on the legal position and the Revenue's valid objection supported by law, the appeal was dismissed as not maintainable before the Tribunal. The judgment emphasized the Tribunal's jurisdictional constraints regarding baggage matters and directed the appellant to seek revision before the appropriate Revisionary Authority for resolution.

In summary, the judgment clarified the statutory limitations on the Tribunal's jurisdiction concerning baggage-related appeals under the Customs Act, 1962. It underscored the importance of adhering to legal provisions and directed the appellant to pursue revision through the designated authority for resolution of the appeal.