Home Case Index All Cases Customs Customs + AT Customs - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1245 - AT - CustomsPenalty u/s 114AA of the Customs Act, 1962 - Smuggling of Gold - Baggage Rules - Jurisdiction - Held that: - the present case related to baggage and therefore the Tribunal does not have jurisdiction to entertain such cases. The Revisionary Authority at Delhi has got the power to decide such cases - the appeal is dismissed being not maintainable.
|