2025 (6) TMI 1190

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.... JUDICIAL ) For the Appellant : Shravan Kochar, Advocate Present For the Respondent : Shri Ram Kumar, D. C., A. R. ORDER Jurisdiction of this Tribunal to deal with appeal that arose from order passed under section 79 & 80 of the Customs Act, dealing with Baggage Rules, is heard today from both the sides and taken up for orders. 2. Ld. Authorised Representative at the commencement of hearing ....

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....2023 as well as referred to the Baggage Rules to justify that this Tribunal is not empowered to deal with such matter, in which Baggage Rules is to be applied. 3. On the other hand, Ld. Counsel for the Appellant with reference to decision of this Tribunal passed on 19.12.2024 in Final Order No. 87527/2024 and with reference to the judgment of Hon'ble Madrash High Court (Sabina Mohammad case) ....

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.... above but Division Bench of the Hon'ble Madrash High Court has already stayed the order passed in Tanushika for which placing reliance on the said judgment at this stage would be improper. 4. I have taken note of the submissions and perused the provision of law as well as relied upon judgments. Section 129A clause-I proviso states that no appeal shall lie to the Appellate Tribunal and Appell....

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....f the words "carrying on the person" in the Baggage Rules occurring at Section 3(B) can also cover Jewelleries owned on by a person and the same has to be dealt with as per provisions of Baggage Rules of 2016, which is also accordingly dealt by the Commissioner (Appeals) in his order directing confiscation and re-export u/s. 80 of Customs Act. 5. I am, therefore, of the considered opinion that Ap....