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CESTAT held the appeal not maintainable and dismissed it; the appellant's challenge to confiscation of undeclared foreign-origin gold seized from personal baggage during arrival was unsuited to this Tribunal because the matter involves baggage seizure arising from alleged smuggling and concealment without declaration under the Customs Act. The Tribunal found an alternative remedial route exists and that an appeal from the Commissioner (Appeals) order in a baggage seizure case could not be entertained before CESTAT. Consequently the impugned appeal is dismissed for want of jurisdiction, and the appellant is directed to pursue any available remedy before the appropriate forum, if such remedy remains open.
CESTAT held the appeal not maintainable and dismissed it; the appellant's challenge to confiscation of undeclared foreign-origin gold seized from personal baggage during arrival was unsuited to this Tribunal because the matter involves baggage seizure arising from alleged smuggling and concealment without declaration under the Customs Act. The Tribunal found an alternative remedial route exists and that an appeal from the Commissioner (Appeals) order in a baggage seizure case could not be entertained before CESTAT. Consequently the impugned appeal is dismissed for want of jurisdiction, and the appellant is directed to pursue any available remedy before the appropriate forum, if such remedy remains open.
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