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2023 (12) TMI 1140 - CESTAT ALLAHABADMaintainability of appeal - availability of alternative remedy - Recovery of the Drawback sanctioned u/r 18 of Duty Drawback Rules, 2017 - levy of penalty u/s 17 of the Customs Act, 1962 - HELD THAT:- Undisputedly, the issue involved in the present case is in relation to the goods imported as baggage - From the Section 129A(1) of the Customs Act, 1962 it is evident that the appeal in the present case against the order of Commissioner (Appeals) would not lie before this Tribunal. Accordingly, this appeal is not maintainable before this Tribunal. Appeal is dismissed as non maintainable - Appellant may pursue the appellate remedy as provided in law.
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