2011 (11) TMI 630

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....red challenging the order of Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal" for short) passed on 6.8.2010 proposing the following questions of law for consideration of this Court: "i) Whether the CESTAT was right in rejecting the appeal as not maintainable, on the ground that it had no jurisdiction to hear the appeal, in view of provisions of Section 129­A o....

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....Y.R. Iyer, the present appellant, who was Superintendent of Customs was in­charge in the Customs Baggage Hall at Sardar Vallabhbhai Patel International Airport, Ahmedabad. 4.1 One passenger named Shri Arif Vohra, who was carrying gold jewelery and other diamond articles valued at ₹ 12 lakhs (rounded of) was seized and subsequently confiscated. The present appellant as in­charge of t....

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....or consideration. 5. Proviso to Section 129A of the Customs Act, specifically mentions that no appeal shall lie to the appellate Tribunal and that the Tribunal shall not have jurisdiction to decide an appeal in respect of any order passed by the Commissioner (Appeals) under Section 129A, where order relates to any goods imported or exported as baggage. 6. It could not be pointed out by the learn....