2026 (7) TMI 1862

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....hnical) For the Appellant : None For the Respondent : Shri Maneesh Akhoury, Authorised Representative ORDER PER : R. BHAGYA DEVI: These appeals have been filed against the Order-in-Appeal No.COC-CUSTM-000-APP-159 to 160/2020-21 dated 04.02.2021 passed by the Commissioner of Customs (Appeals), Cochin. 2. At the outset, the learned Authorised Representative (AR) for the Revenue rai....

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....d by the Customs Department at the airport. After adjudicating, the gold was confiscated absolutely and penalty imposed. Against the said order, the appellant approached the learned Commissioner (Appeals) who also rejected their appeal. Since the goods were brought as baggage, I find merit in the contention of the learned AR for the Revenue that this Tribunal is not vested with the jurisdiction in....