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TMI Blog2023 (1) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ion without going into the merit of the case. Both the sides have relied upon contrary judgments. However, as per the Hon ble Madras High Court judgments in the case of SHRI PAYANGADI MOIDU MOHAMMED ALI VERSUS THE COMMISSIONER OF APPEALS, THE ADDITIONAL COMMISSIONER OF CUSTOMS (AIR) [ 2017 (2) TMI 84 - MADRAS HIGH COURT ], in the identical issue appeal does not lie before the Tribunal whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving market value of Rs. 7,78,055/-,and tariff value of Rs. 6,89,608/- and also imposed penalty of Rs. 75,000/- on Shri Soni Tejas Kumar Patel in case of Soni Pratikkumar Yogesh kumar order for absolute confiscation of one Kadiwali gold chain weighing 245 Grams having tariff value of Rs.7,19,1988/- and market value of Rs. 8,11,440/- under the provision of Section 111(d), 111(i),111(l),111(m) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri-Ahmd)- Prakash Chandra Shantilal Vs. CC, Ahmedabad 2014 (310) ELT 390 (Tri.- Del)- Manish Kukreja Vs. CC, New Delhi 2017 (357) ELT 577 (Tri.- Chennai)- Payangadi Moidu Mohammed Ali Vs. CC, Chennai 2. Shri R. Subramaniya, Learned Counsel appearing on behalf of the appellant submits that the appeal is maintainable before this tribunal in the light of the following judgments: 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dras High Court judgments in the case of Payangadi Moidu Mohammed Ali Vs. Commissioner (Appeals), Chennai-2017 (350) ELT 543 (Mad), in the identical issue appeal does not lie before the Tribunal whereas the competent authority is revisionary authority (Government of India). I, relying upon the Hon ble Madras High Court judgment, I am of the view that in the present case, the appeal before this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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