TaxTMI 
TaxTMI 
1998 (2) TMI 400
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.... his passport as he intended to take it back while leaving India. He got it endorsed. It is the case of the department that when he was ready to go out, the officers on reasonable belief that he was in possession of contraband goods, asked him to declare the contents of the baggage in his possession. He stated that they contain silver goods but on personal search, the department found personal computer, new gold ornaments weighing 498 gms., a silver ring weighing 7 gms. and three digital diaries. According to the department, the appellant is eligible for free baggage allowance of goods worth Rs. 6,000/- under Baggage Rules. The adjudicating authority confiscated the goods i.e. silver ornaments, gold ornaments etc. Against that order, an app....
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....appointed day under Section 130, as it stood immediately before that day: [Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) if such order relates to, - (a)  any goods imported or exported as baggage; (b)  any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c)  &n....
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.... (2) The [Commissioner of Customs may, if he is of opinion that an order passed by the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day, or by the Commissioner (Appeal) under Section 128A, is the legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal against such order. 5. It is therefore seen that as per the first proviso it is clearly stated that no appeal shall lie to the Appellate Tribunal and the Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) if such order relates to any goods imported or exported as baggage. Therefore, this order of the Commissioner (Appeals) relates to....