2015 (5) TMI 50

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..... 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. - Appeal No. C/86032/14-MUM - - - Dated:- 17-1 .....

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..... l, where the appeal lie before the tribunal, in terms of first proviso to Section 129A of Customs Act, 1962. 3. On the other hand, Shri C.S. Biradar, Ld. Counsel for the appellant submits that the appellant is under bonafide belief that since the case involves redemption fine and penalty, it is appealable to this Tribunal, however he seeks liberty to approach to the appropriate forum. 4. I h .....

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..... the Board or the Commissioner of Customs or Commissioner of Customs , either before or after the appointed day, under 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 .....

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