9911796707
TMI Blog2013 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... going through the provisions of Section 129A of the Customs Act - The bar in jurisdiction of the Tribunal was in all matters decided by Commissioner (Appeal) relating to cases where goods have been short landed and such bar was not with reference to any specific sections of the Customs Act under which the orders are passed - Tribunal had no jurisdiction to hear the appeal – the appeal was dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erminal operator that the Customs seal on the containers were not as per records. Subsequent investigation showed that containers were actually empty. Therefore, proceeding was initiated both against the carrier and the importer. The present appellant is the importer against whom a penalty of Rs.1 lakh has been imposed under section 117 of the Customs Act. 1962. 3. Aggrieved by the order of Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) an order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day : Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) any goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed under section 116 of the Act, appeal should be preferred to Central Government. According to him, this is an appeal against penalty imposed under section 117 of the Act and,therefore, Tribunal may decide the appeal. 7. Considered arguments on both sides. I have gone through the provisions of Section 129A of the Customs Act. The bar in jurisdiction of the Tribunal is in all matters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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