9911796707
TMI Blog2018 (5) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... er to decide such cases - the appeal is dismissed being not maintainable. - C/COD/20307/2018 in C/20150/2018-SM - Final Order No. 20698/2018 - Dated:- 26-4-2018 - Mr. S.S. Garg, Judicial Member Shri P. Rama Krishna Adv. - For the Appellant Shri Pakshirajan, Asst. Commissioner (AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 19,09,164/- concealed in the sandals had attempted to smuggle the same without declaring it to the Customs. Further the lower authorities in the adjudication order ordered for absolute confiscation of 6 gold biscuits of 24 carat gold valued at ₹ 19,09,164/- recovered from the appellant and also imposed penalty under Section 112 of the Customs Act. But the lower adjudicating authority drop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection that this Tribunal does not have the jurisdiction to entertain and decide this appeal as it relates to baggage case and therefore as per proviso to Section 129A specifically bar the jurisdiction of this Tribunal to entertain an appeal against an order which relates to baggage. The learned counsel for the appellant also brought on record, the judgment of the Madras High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases. The Revisionary Authority at Delhi has got the power to decide such cases. Consequently, the appeal is dismissed being not maintainable. The appellant is at liberty to approach the Revisionary Authority and if the appellant files revision petition before the Revisionary Authority, then the time consumed by the appellant in pursuing remedy before this Tribunal shall be excluded for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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