1988 (5) TMI 228

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....bsp;-This appeal arises out of and is directed against the order-in-appeal bearing No. S/49-63/87PAS dated 4-9-1987 passed by the Collector of Customs (Appeals), Bombay. 2. This appeal was listed for short hearing today. The short hearing was for the purpose of satisfying the Tribunal as to the maintainability of the appeal. 3. The appellant claimed clearance of a revolver as bagga....

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.... Shri Sindhi appeared for the appellant and submitted that the revolver in question was brought as a baggage item. He will have no objection if the Tribunal transfers these papers to the Revisional authority. After hearing Shri Sindhi, the Departmental Representative was not called upon to argue. 4. The Customs Act, 1962 was amended by the Finance Act, 1984, Section 40 of the said Finance ....

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....ported as baggage. In the circumstances, the appeal filed to the Tribunal is not maintainable in law. 7. Shri Sindhi had requested to transfer the appeal records to the Revisional authority. The Customs Act does not provide for transfer. As has been held earlier by the Tribunal following the judgment of the Madras High Court, the Tribunal has no jurisdiction to transfer the appeal wrongly ....