2024 (12) TMI 176

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndent. ORDER Before the appeal is taken up by this Bench, the Learned AR raised a preliminary objection that the appeal is not maintainable before the Tribunal in terms of proviso to Section 129A and the Tribunal has no jurisdiction to decide any appeal in respect of any order passed by Commissioner (Appeals), if such order, interalia, relates to any goods imported or exported as baggage. As per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ied on the following two judgements of this Hyderabad Bench: i) Ayesha Begum Vs Pr. Commissioner of Central Tax, Hyderabad- GST [2023 (8) TMI 64 - CESTAT, Hyderabad] ii) Juweria Fatima Vs Pr. Commissioner of Central Tax, Hyderabad - GST [2023 (7) TMI 191 - CESTAT, Hyderabad] 2. The brief facts of the case is vide Panchanama proceedings dated 07.03.2023 the foreign currency i.e. UAE Dirhams 50 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X