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2013 (10) TMI 182 - CESTAT CHENNAIJurisdiction of Tribunal – Interpretation of Section 129A of Customs Act - Goods Short Landed - Revenue raises a preliminary objection that Tribunal had no jurisdiction to hear the appeal in view of the provisions in the first proviso to section 129A of the Appellate Tribunal – Held that:- After going through the provisions of Section 129A of the Customs Act - The bar in jurisdiction of the Tribunal was in all matters decided by Commissioner (Appeal) relating to cases where goods have been short landed and such bar was not with reference to any specific sections of the Customs Act under which the orders are passed - Tribunal had no jurisdiction to hear the appeal – the appeal was dismissed as not maintainable before the Tribunal - However, liberty was given to the appellant to seek remedy before the appropriate authority.
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