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2023 (7) TMI 1310 - CESTAT ALLAHABADMaintainability of appeal - Jurisdiction of Government of India - Smuggling - Gold Biscuits - baggage rules - HELD THAT:- The decision in the case of SHRI PRAKASH CHANDRA SHANTILAL VERSUS CC AHMEDABAD [2012 (9) TMI 824 - CESTAT, AHMEDABAD] perused where it was held that the appeal has to be rejected as not maintainable and is accordingly rejected and since the jurisdiction lies with Government of India, the Registry is directed to transfer the file to Government of India for necessary action. Following the above Division Bench order this appeal is rejected as not maintainable. The matter may be transferred to the Government Revisionary Authority if permissible in law. The appellant is at liberty to file an appeal with the Revisionary Authority notified by the Government of India.
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