2015 (5) TMI 50

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....Per: Ramesh Nair: The appeal is directed against Order-in-Appeal No. MUM-CUSTM-PAX-APP-531 & 532/13-14 dated 20/1/2014 passed by the Commissioner of Customs (Appeals) Mumbai Zone III. The issue involved in the present case is confiscation of Indian Currency from the appellant, who is a passenger. In the impugned order, the ld. Commissioner (Appeals) allowed the redemption of currency on a fine ....

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..... In such nature of case the appeal does not lie before this Tribunal in terms of Section 129A which is reproduced below:- SECTION 129A Appeals to the Appellate Tribunal . (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order (a) passed by the Commissioner of Customs as an adjudicating authority; (b) an or....

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....ndia, 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) payment of drawback as provided in Chapter X, and the rules made t hereunder : From the clause (a) of first proviso to Section 129A, it is clear that in case of any goods of import and ....