2023 (1) TMI 308

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.... K Agarwal, Superintendent (Authorized Representative) for the Respondent ORDER These appeals are directed against order in appeal dated 0.06.2021,whereby the Learned Commissioner (Appeals) upheld the order in original passed by the Adjudicating Authority. In the order in original, Adjudicating Authority has ordered absolute confiscation of one kadiwali gold chain weighing 234.920 grams....

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.... baggage and order was passed by Commissioner (Appeals), the appeal is not maintainable before this Tribunal on the ground of jurisdiction. He placed reliance upon the following judgments: • 2017 (350) ELT 543 (Mad)- Payangadi Moidu Mohammed Ali Vs. Commr of Appeals, Chennai • 2019 (365) ELT 630 (Tri.-Chennai)- Anees Fathima Bande Nawaz Vs. CC, AIR- CC, Airport, Chennai-I....

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....kash Chandra Shantilal Vs. CC • 2010 (252) ELT 212 (Tri.-Chennai)- GV Ramesh Vs. CC • 2008 (230) ELT 305 (Tri.-Mum)- Sapna Sanjiv Kohli Vs. CC • 2005 (186) ELT 440 (Tri.- Chennai) -Mohd Azeem Vs. CC 3. I have carefully considered the submissions made by both the sides and perused the records. I find that the appeal can be disposed of only on the issue of j....