9911796707
TMI Blog2022 (3) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of the Customs Act, 1962 states that appeal against an order passed by the Commissioner (Appeals) which relates to any goods imported or exported as baggage, shall not lie to the Tribunal. These appeals are not maintainable before this Tribunal and are accordingly dismissed. - Customs Appeal No. 89417 of 2018, 89502 of 2018, 89598 of 2018, 87222 of 2019, 87420 of 2019 - A/85161-85165/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to importation/seizure from personal baggage, appeal against the order of Commissioner (Appeals) should lie before Revisionary Authority, learned counsel fairly agrees and submits that these appeals before this Tribunal are not maintainable, but have been filed in accordance with the directions contained in the preamble to the order of the Commissioner (Appeals). 3.2 Heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the appointed day; (d) an order passed by the Board or the Principal Commissioner of Customs or 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 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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