9911796707
TMI Blog2023 (7) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised Representative ORDER When this matter was listed on 24.07.2023, the bench had observed as follows: "Heard the learned counsel for the appellant for sometime. 2.0 On hearing the matter, I am of the view that the appeal has been filed against the order of Commissioner (Appeal) in case of Gold Biscuits sought to be imported illicitly through the baggage, by a passenger, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012, an observation was made that the appeal itself may not be maintainable before the Tribunal in view of the fact that the issue is related to non-declaration of gold in the baggage of the passenger and according to the proviso to Section 129A of Customs Act, 1962, the appeal cannot be filed before this Tribunal. Ld. Counsel submitted that according to him, the appeal shall lie to the Tribunal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out of Customs area to become smuggled goods without evidence put forth to show that they were a part of baggage. 10. Under these circumstances, it is quite clear that the submissions made by ld. Counsel that the Tribunal has jurisdiction, cannot be accepted. 12. Since the detailed submissions were made about maintainability and appeal is found to be not maintainable, there is no need for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
