2000 (1) TMI 245

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.... for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This stay application and appeal arise from Order-in-Appeal No. 30/99, dated 18-2-1999 passed by the Commissioner of Customs (Appeals), Bangalore, rejecting the appeal filed against the imposition of penalty of Rs. 25,000/- under Baggage Rules by the Additional Commissioner of Customs in terms of Order-in-Original No. 18/97,....

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....rty had been misguided by the covering letter. 2. Heard learned DR in the matter. 3. Considered. On a careful consideration of the submissions, we notice that the penalty has been imposed under Baggage Rules, 1994, and an appeal against such an order is not entertainable before the Tribunal, but the same is required to be filed before the Government of India. It appears that the pa....