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TMI Blog2023 (12) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... orised Representative for the Respondent ORDER SANJIV SRIVASTAVA : This appeal is directed against Order-in-Appeal No.404-CUS/APPL/LKO/2018 dated 22/07/2019 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order Commissioner (Appeals) has held as follows:- "5. I have gone through the case record. The appellant has submitted the copy of eBRC No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. On appeal, Commissioner (Appeals) has allowed certain part of the Drawback while dropping the demand to the extent of the export proceeds received within the stipulated time. With regards to the remaining amount, he upheld the Order-in-Original. Aggrieved appellant have filed this appeal. 3.1 I observed that the matter has been listed on various occasions and has been ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst 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, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ......................................................." 4.3 Undisputedly, the issue involved in the present case is in relation to the goods imported as baggage. From the above Section it is evident that the appeal in the present case against the order of Commissioner (Appeals) would not lie before this Tribunal. Accordingly, I hold that this appeal is not maintainable before this Tribunal. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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