2021 (3) TMI 1203

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....e exit hall of the Anna International Airport with hand baggage, carton box etc. On suspicion, he was examined which revealed that he was carrying cigarettes, saffron in bags and gold which was concealed in his body. Proceedings were initiated and after adjudication, the original authority ordered for absolute confiscation of all the goods and imposed penalty of Rs. 80,000/- under section 112(a) of the Customs Act, 1962. Against this order, the appellant filed appeal before Commissioner (Appeals) who without going into the merits of the case has dismissed the appeal on the ground that the appeal is filed beyond the period of limitation. He explained that the appellant has received the Order in Original only on 16.12.2019. Though the Order i....

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....He adverted to page 6 of the Order in Appeal and argued that the acknowledgment card is placed as part of the Order in Appeal and would show that the registered post containing the Order in Original was served upon the appellant on 20.11.2019. Thus appeal has been filed after lapse of 113 days from the date of communication of the order. The appeal ought to have been filed within 60 from the date of communication of order and the the Commissioner (Appeals) can condone the delay of another 30 days. Since the appeal has been filed after 90 days period, which is beyond the maximum condonable period, Commissioner (Appeals) has rightly rejected the appeal. 4. Heard both sides. 5. At the outset, the Bench entertained a doubt whether the app....

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....stination 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 thereunder." 6. As per the above proviso, no appeal would lie before the Tribunal in respect of any order passed by Commissioner (Appeals) if such order relates to any goods imported or exported as baggage. In the present case, apart from confiscating the goods in the baggage, there is also an issue of smuggling of gold. Further, the order passed by the Commissioner (Appeals) does not touch the merits of the case and is confined to the time-bar aspect in filing the appeal. So it would fall under sub-clause (b) of clause (1) of Section 129A of the Customs Act, 1962. 7. In the pre....