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2018 (5) TMI 1624 - AT - CustomsRectification of mistake application - smuggling of the gold - Order passed by the Commissioner, Central Excise (Appeals) - Jurisdiction of Tribunal to decide the case in view of the proviso to Section 129A(1) of the Customs Act, 1962 - Held that: - The issue of jurisdiction now raised by the Revenue through the present application cannot been entertained as it rests on a mixed question of facts and law, which if considered, would amount to review of the order, a jurisdiction not conferred by the statute on this Tribunal - ROM application dismissed.
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