https://www.taxtmi.com/caselaws?id=310476 The Appellate Tribunal CESTAT ALLAHABAD ruled that the appeal concerning the illicit import of gold biscuits through baggage was not maintainable under Section 129 A (1) of the Customs Act, 1962. The Tribunal, adhering to a Division Bench order, directed the transfer of the case to the Government Revisionary Authority, if permissible by law. The appellant was granted the liberty to appeal to the designated Revisionary Authority. The Tribunal emphasized that jurisdiction lies with the Government of India, as the gold was imported as undeclared baggage. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310476 The Appellate Tribunal CESTAT ALLAHABAD ruled that the appeal concerning the illicit import of gold biscuits through baggage was not maintainable under Section 129 A (1) of the Customs Act, 1962. The Tribunal, adhering to a Division Bench order, directed the transfer of the case to the Government Revisionary Authority, if permissible by law. The appellant was granted the liberty to appeal to the designated Revisionary Authority. The Tribunal emphasized that jurisdiction lies with the Government of India, as the gold was imported as undeclared baggage. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310476