TMI Blog2019 (6) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... s on his person and was coming neither from Nepal, nor Bhutan nor even from Mayanmar but from Riyad. It is also an admitted fact that appellant was often travelling Riyad-India Sector. Resultantly, the Baggage Rules, 2016 are applicable to the given facts and circumstances. The Appeal against the Order of Commissioner (Appeals) which relates to the goods imported as baggage is not maintainable before this Tribunal. Resultantly, the impugned Appeal is hereby returned to the appellant to seek appropriate remedy before appropriate forum, if any, however keeping in view the applicable laws including that of limitation. Appeal disposed off. - Customs Appeal No. 51101 of 2018 [SM] - Final Order No. 50696/2019 - Dated:- 9-5-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 March, 2015 was served upon the appellant proposing the absolute confiscation of the recovered bars and proposing the imposition of penalty while denying the free allowance as applicable to the appellant. The said proposal was confirmed vide Order No. 8153 dated 11 April, 2016. The Appeal thereof was rejected vide the Order under challenge as mentioned above. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Mr. Navneet Sharma, learned Advocate for the appellant and Ms. Tamana Alam, learned Authorised Representative for the Department. 3. It is submitted on behalf of the appellant that original invoice, as was directed on last date of hearing to be produced, could not have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant and was ever taken into custody of the Department. Appeal is accordingly prayed to be dismissed mainly on technical ground of jurisdiction. 5. After hearing both the parties, the observation and opinion is as follows: 5.1 Since the Department has foremost raised the objection about the jurisdiction of this Tribunal to hear this Appeal, proviso to Section 129 as is impressed upon by learned Authorised Representative is perused which reads as follows: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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