2022 (3) TMI 1114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....85161-85165/2022<br>Customs<br>HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Vijay Advani, Advocate, for the Appellants Shri Manoj Das, Assistant Commissioner, Authorised Representative for the Respondent ORDER These appeals are directed against Orders-in-Appeal Nos. NGP/EXCUS/000/APPL/016/18-19 dated 31.07.2018, NGP/ EXCUS/000/APPL/05/18-19 dated 19.06.2018, NGP/ EXCUS/000/AP....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d considered the matter. 4.1 Proviso to Section 129A(1) of the Customs Act, 1962 states that appeal against an order passed by the Commissioner (Appeals) which relates to any goods imported or exported as baggage, shall not lie to the Tribunal. The said section is reproduced below:- "Section 129A. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the foll....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 destinati....