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TMI Blog2016 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Madras in W.P. No. 33285/2015 disposed on 17.12.2015. 3. Against the above prayer, Revenues objection is that the Tribunal being a creature of the statute is bound by the proviso to section 129A(1) of the Customs Act, 1962. That first proviso states that Tribunal has no jurisdiction to hear any appeal in respect of goods imported or exported as baggage. They also placed a letter vide F. No. C1/25/2016-Legal Air dated 22.2.2016 from the Commissionerate stating that the appellant having contravened the Baggage Rules framed under Customs Act, 1962, the appeal arising out of that shall not be maintainable before Tribunal but revision lies under section 129DD of the Customs Act, 1962. 4. Heard both sides and perused the records. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mportation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder" 6. For convenience of reading section 129DD is reproduced which has conferred jurisdiction on the Revisionary Authority to hear the appeal of the present nature. SECTION 129DD. Revision by Central Government.- (1) The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of, - (a) two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied by an officer of customs in the case to which the application relates is one lakh rupees or less; (b) one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied by an officer of customs in the case to which the application relates is more than one lakh rupees : Provided that no such fee shall be payable in the case of an application referred to in sub-section (1A). (4) The Central Government may, of its own motion, annul or modify any order referred to in sub-section (1). (5) No order enhancing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alcoholic liquor or wines in excess of two litres. 5. Gold or silver, in any form, other than ornaments. 6. Flat Panel (LCD/LED/Plasma) Television. 8. We are given to understand that section 123 of the Customs Act has brought gold into the purview of law as notified goods which is restricted and requires the burden of proof to be discharged by the importer of the gold. The gold appearing in that section also covers the gold appearing in Annexure I to Baggage Rules, 1998. Revenue has also brought out that there is a Baggage Regulation made which is Customs Baggage Declaration Regulations, 2013 to deal with baggage cases. 9. On the above position of law, Revenue says that the Tribunal has no jurisdiction to entertain a baggage matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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