9911796707
TMI Blog2018 (5) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 30/12/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the appeal of the Department and imposed penalty on the appellant equivalent to 10% of the value of the seized gold under Section 114AA of the Customs Act, 1962. 2. Briefly the facts of the present case are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 112 of the Customs Act. But the lower adjudicating authority dropped the proposal to impose penalty under Section 114AA of the Customs Act by holding that the said penalty can only be imposed in case of violation under the Customs Act pertaining to wilful fraudulent usage of export promotional schemes where the exports are shown only on paper and no goods crossed the Indian border. Thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o brought on record, the judgment of the Madras High Court in the case of Payangadi Moidu Mohammed Ali Vs. Commissioner(Appeals), Chennai [2017(350) ELT 543 (Mad.)] wherein the Hon'ble High Court has held that in case of baggage case, which involves gold smuggling, the Tribunal does not have jurisdiction to decide such cases and the jurisdiction lies with the Revisionary Authority. He also pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revisionary Authority, then the time consumed by the appellant in pursuing remedy before this Tribunal shall be excluded for the purpose of computing the limitation in filing the revision. Accordingly, the appeal is dismissed as not maintainable. COD application also dismissed.
(Operative portion of the Order was pronounced in open Court on 26/04/2018) X X X X Extracts X X X X X X X X Extracts X X X X
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