Home Case Index All Cases Customs Customs + AT Customs - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1305 - CESTAT MUMBAIMaintainability of appeal - issue relates to import of goods as baggage and the penalty - Section 129A of the Customs Act, 1962 - Held that:- Undisputedly, the present appeal is filed against the order of the Commissioner (Appeals) who has disposed the appeal against the order of the adjudicating authority regarding the import of goods as baggage - In view of the specific stipulation contained in the first proviso to Section 129A of the Customs Act, 1962, the jurisdiction of this Tribunal is ousted in cases relating to import of goods as baggage and the revision application against such order would lie before the Government of India. Appeal dismissed as not maintainable.
|