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TMI Blog2023 (12) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... ck Rules, 2017 - levy of penalty u/s 17 of the Customs Act, 1962 - HELD THAT:- Undisputedly, the issue involved in the present case is in relation to the goods imported as baggage - From the Section 129A(1) of the Customs Act, 1962 it is evident that the appeal in the present case against the order of Commissioner (Appeals) would not lie before this Tribunal. Accordingly, this appeal is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. Rest of the amount was realized after the stipulated time. Thus, there is no ground to recover duty Drawback in respect of the said amount realized within the stipulated time. Demand of duty Drawback in respect of the said amount is, therefore, not sustainable and the same is set aside. 2.1 The appellant was sanctioned duty drawback of Rs.10,97,681/- on account of exports made under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds. As I find issue is in very narrow compass and can be decided on the issue of maintainability of appeal before CESTAT, the appeal is considered after hearing the revenue. 3.2 I have heard Shri Manish Raj learned Authorized Representative appearing for the Revenue. 4.1 I have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 imported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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