TMI Blog2016 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing 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. Tribunal has no jurisdiction to entertain a baggage matter for which the appellant may choose to exercise its right of revision before the Revisionary Authority – appeal dismissed. - C/40694/2015 - Final Order No. 41321 / 2016 - Dated:- 8-8-2016 - Shri D.N. Panda, Judicial Member And Shri Devender Singh, Technical Member Shri Siva Sankar, Advocate for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent ORDER Per D. N. Panda The matter is on mention list but noticing the emergency of the matter, appeal is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder:- SECTION 129A. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Commissioner of Customs as an adjudicating authority (b) an order passed by the Commissioner (Appeals) under section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day : Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal. (1A) The Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order. (2) An application under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made : Provided that the Central Government may, if it is satisfied that the applicant was prevented by suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government is of opinion that any duty of customs has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time limit specified in section 28. 7. Revenue has also brought to our notice that in the Baggage Rules, 1998, the gold jewellery brought to this country is taken care under Appendix D as well As Annexure I to that Rule. For the convenience of reading, Appendix D and Annexure I are also reproduced as under:- APPENDIX D (1) Jewellery (2) Indian passenger who has been residing abroad for over one yea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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