2026 (7) TMI 1790

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.... For the Respondent : Shri Vikalp Jain, Superintendent, Authorised Representative ORDER PER : R. BHAGYA DEVI : This appeal has been filed against the Order-in-Appeal No.COC-CUSTM-000-APP-143/2020-21 dated 06.01.2021 passed by the Commissioner of Customs (Appeals), Cochin. 2. At the outset, the learned Authorised Representative (AR) for the Revenue raised a preliminary objection submi....

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....Customs (Appeals) instead of filing Revision Application. He submits that the appellant may be given liberty to approach the appropriate authority. 4. Heard both sides and perused the records. It is not in dispute that the issue relates to the bringing gold into Indian territory as baggage which was seized by the Customs Department at the airport. After adjudicating, the gold was confiscated ab....