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TMI Blog1984 (7) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... cutta. After the coming into existence of the Customs, Excise and Gold (Control) Appellate Tribunal the said revision application was transferred to the Tribunal by virtue of the provisions of Section 131B of the Customs Act, 1962. Consequently the revision application filed by the appellant is to be disposed of as an appeal. On the 6th day of July, 1984 Shri M. Poddar, the learned Advocate had appeared on behalf of the appellant and had filed a petition to the effect that in the appeal short landing of one case steel plates is involved and in view of the provisions of Section 40 of the Finance Act, 1984 which came into effect from the 11th day of May, 1984, this Court has no jurisdiction to hear the appeal. He submitted that his senior, Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 128 of the Customs Act, 1962. Only a revision application could be filed under Section 131 of the Customs Act, 1962. He has pleaded that after the repeal of Section 131 and by the insertion of Chapter XV in the Customs Act, 1962, this appeal was transferred to the Customs, Excise Gold (Control) Appellate Tribunal under Section 131B(2) of the Customs Act, 1962. He has pleaded that the present appeal falls under Section 129 A(l)(c) of the Customs Act, 1962. He has further submitted that by virtue of the provisions of Section 40 of the Finance Act, 1984 which came into operation on the 11th day of May, 1984, the powers of the Customs, Excise Gold (Control) Appellate Tribunal have been curbed and by virtue of the provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sub-section (1A) of Section 129 A of the Customs Act, 1962 and has pleaded that every appeal against any order of the nature referred to in the first proviso to sub-section (1) which is pending immediately before the commencement of Section 40 of the Finance Act, 1984, before the Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under Section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section. He has submitted that after the amendment of Section 129A by the Finance Act, 1984 the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Customs as an adjudicating authority ; (b) an order passed by the Collector (Appeals) under Section 128A; (c) an order passed by the Board or the Appellate Collector of Customs under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Collector of Customs, either before or after the appointed day, under Section 130, as it stood immediately before that day : Provided that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in Cl. (b) or Cl. (c) or Cl. (d) where - (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggage ; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination ; (c) payment of drawback as provided in Chapter X, and the rules made thereunder : Provided further that 1(A). Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of Section 40 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of or connected with such appeal and which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sented within a further period of three months. (2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf. The learned Advocate s argument as to the intention of the legislature by insertion of sub-section (1A) to Section 129A that every appeal which relates to - (a) any goods imported as baggage ; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination ; (c) payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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