2018 (11) TMI 1305

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....al filed against order-in-appeal No. MUM-CUSTM-PAX-APP-517 & 518/2017-18 dated 19.9.2017 passed by Commissioner of Customs (Appeals), Mumbai. 3. At the outset, learned AR for the Revenue raises a preliminary objection submitting that since the issue relates to import of goods as baggage and the penalty on the appellant imposed is being contested, therefore the order passed by the Commissioner of ....