2023 (1) TMI 308 - AT - Customs
Maintainability of appeal - Absolute confiscation - kadiwali gold chain - passenger baggage rules - whether the appeal is not maintainable before this Tribunal on the ground of jurisdiction? - HELD THAT:- The appeal can be disposed of only on the issue of jurisdiction without going into the merit of the case. Both the sides have relied upon contrary judgments. However, as per the Hon’ble Madras High Court judgments in the case of SHRI PAYANGADI MOIDU MOHAMMED ALI VERSUS THE COMMISSIONER OF APPEALS, THE ADDITIONAL COMMISSIONER OF CUSTOMS (AIR) [2017 (2) TMI 84 - MADRAS HIGH COURT], in the identical issue appeal does not lie before the Tribunal whereas the competent authority is revisionary authority (Government of India).
In the present case, the appeal before this Tribunal is without jurisdiction. Therefore, the appeals are dismissed as infructuous.