2025 (7) TMI 578

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....n Zonal Bench, Kolkata (Tribunal). The revenue has raised the following substantial questions of law for consideration : i) Whether the Learned Tribunal erred in law and acted without jurisdiction in deciding the Final Order No. 77261 of 2024, dated 24.10.2024 and not deciding the miscellaneous application on merits vide Miscellaneous Order No. 75325 of 2025, dated 22.04.2025 taken out by the appellant, when as per the proviso to Section 129A(1) of the Customs Act, 1962, no appeal shall lie to the Learned Tribunal in respect of any order passed by the Commissioner (Appeals) relating to any goods imported or exported as baggage, and that the Learned Tribunal did not have jurisdiction to decide any appeal in respect of any such or....

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....ustoms Baggage Declaration Regulations, 2013 read with the Baggage Rules, 2016, and also did not fulfil the basic eligibility criteria for the import of gold as a passenger in terms of Notification No. 50/2017- Customs dated 30.06.2017 specifically Sl. No. 356 read with Condition No. 41 therein and the said smuggled gold was prohibited goods in terms of Section 2(33) of the Customs Act, 1962 and such goods cannot be released by the Customs department ? iv) Whether the Learned Tribunal acted without jurisdiction and against the provisions of law in entertaining the appeal of the Respondent and passing the order dated 24.10.2024 on the ground of inherent lack of jurisdiction as per the proviso to Section 129A(1) of the Customs Act, 1....

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.... in this instant case, restriction imposed on import of gold through passenger baggage is a prohibition and thus the seized goods are prohibited goods? vii) Whether the impugned orders dated 24.10.2024 and 22.04.2025 are non-est and not maintainable in the eyes of law as the order dated 24.10.2024 has merged with the order dated 22.04.2025, and the order dated 24.10.2024 was passed without jurisdiction by the Tribunal and the order dated 22.04.2025 in the rectification application did not appreciate that the order dated 24.10.2024 was completely without jurisdiction as it contravened the proviso to Section 129A(1) of the Customs Act, 1962 read with Rule 3(b) of the Baggage Rules, 2016? There is a delay of 31 days in filing the a....