2025 (6) TMI 1827

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....the Appellant. Shri A. Rangadham, AR for the Respondent. ORDER [Order per: A.K. JYOTISHI] Sh. Mohammed Dosri (hereinafter referred to as the appellant) is in appeal against OIA dt. 30.12.2016 (impugned order), whereby, the Commissioner (Appeals) has dismissed the appeal filed by the appellant against the OIO dt. 30.07.2015. 2. By way of preliminary objection, learned AR is pointing ....

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..... 4. On the other hand, learned Advocate for the appellant submits that their appeal is maintainable before this Tribunal as the issue is not covered by the provision mentioned above. 5. Therefore, before we proceed to decide the appeal on merits, we have to examine the preliminary objection raised by the learned AR. As per the proviso to section 129A(1)(b), the Tribunal is not having jurisd....

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....r clearing the green channel and also after having shown nil declaration regarding any dutiable goods. Therefore, in the facts of the case, it is obvious that what he was carrying was covered within the definition of 'baggage' and in that baggage, he has concealed certain gold without declaring under baggage rules under which certain goods including gold to certain limit is otherwise permissible. ....

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.... baggage. Therefore, this Tribunal is not having jurisdiction to hear this appeal against order passed by Commissioner (Appeals). In view of the same, the appeal is not maintainable before this Tribunal and on this short ground itself, the appeal is liable to be dismissed. 8. However, in the interest of justice, the appellant may approach the competent authority who can hear the appeal against ....