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Shri Payangadi Moidu Mohammed Ali Versus Commissioner of Customs, Chennai

2016 (8) TMI 393 - CESTAT CHENNAI

Appeal – goods imported/exported as baggage - maintainability - section 129A(1) read with section 129DD – Held that: - section 129DD confers jurisdiction on the Revisionary Authority to hear the appeal of the baggage cases. Also proviso to section 129A states this section not applicable for cases where any goods imported/exported as baggage. - 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 d .....

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- 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 heard since a preliminary issue is involved in the appeal as to maintainability. 2. Appellants grievance today is that the appeal may be expeditiously disposed following the .....

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ting 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. We do appreciate the anxiety of the appellant for expeditious disposal of the matter following the direction of the Hon ble High Court of Madras in the above said writ petition. But being handicapped by the statute and mos .....

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n 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 .....

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ntity 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 .....

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e Act, 1984, against which an appeal 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 applica .....

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l be 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 r .....

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ed goods of greater value, and (b) in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified. (6) Where the Central 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 aga .....

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