Home Case Index All Cases Customs Customs + AT Customs - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 521 - AT - CustomsSmuggling - yellow material found in the baggage - applicability of proviso contained to Section 129 A (1) of the Customs Act - HELD THAT:- The proviso clearly stipulates that no appeal shall lie to the appellate tribunal and the appellate tribunal shall not have jurisdiction to decide any appeal in respect of an order referred to in Clause (b) of Section 129 A (1) if such order relates to goods imported or exported as baggage. In fact, a perusal of the Section 129DD indicates that a revision may lie before the Central Government. As the Tribunal does not have the jurisdiction to decide the appeal, it stands dismissed.
|