2023 (7) TMI 1310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Shri Manish Raj, Authorised Representative ORDER When this matter was listed on 24.07.2023, the bench had observed as follows: "Heard the learned counsel for the appellant for sometime. 2.0 On hearing the matter, I am of the view that the appeal has been filed against the order of Commissioner (Appeal) in case of Gold Biscuits sought to be imported illic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: B.S.V. Murthy, Member (T)]. - When this Stay Petition was called on 5-7-2012, an observation was made that the appeal itself may not be maintainable before the Tribunal in view of the fact that the issue is related to non-declaration of gold in the baggage of the passenger and according to the proviso to Section 129A of Customs Act, 1962, the appeal cannot be filed before this Tribunal.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ince they were not cleared out of the Customs area on payment of duty nor were they smuggled out of Customs area to become smuggled goods without evidence put forth to show that they were a part of baggage. 10. Under these circumstances, it is quite clear that the submissions made by ld. Counsel that the Tribunal has jurisdiction, cannot be accepted. 12. Since the detailed submis....