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2016 (7) TMI 777

Head Note:
Maintainability of revision application - Import of baggage without declaring the goods - passing through green channel - recovery of non bonafide baggage items such as 2000 pieces of memory cards and 426 pieces of assorted wrist watches - Held that:- the case matter primarily pertains to the refund of sale proceeds where the goods were already disposed off under Section 150 of the Customs Act, 1962 and the adjustments that can be made there against. The applicant has challenged the adjustment of duty on goods which are not available for redemption under Section 125. The basic issue for decision is whether duty is chargeable on goods which have been disposed off under Section 150 ibid and are not available for redemption and not whether duty is chargeable on goods imported as- baggage. Hence, the instant case does not 'fall within the ambit and scope of provisions contained for Section 129DD read with proviso to Section 129 A(l) of the Customs Act, 1962 under which the instant revision application has been made.

Government therefore finds that the Revision Application filed before Central Government in terms of Section 129DD of Customs Act 1962 is beyond jurisdiction. As such, this Revision Application is dismissed for being non-maintainable.


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