2026 (7) TMI 1861

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.... For the Respondent : Shri Maneesh Akhoury, Authorised Representative ORDER PER : R. BHAGYA DEVI: This appeal has been filed against the Order-in-Appeal No. COC-CUSTM-000-APP-60/2020-21 dated 28.08.2020 passed by the Commissioner of Customs (Appeals), Cochin. 2. At the outset, the learned Authorised Representative (AR) for the Revenue raised a preliminary objection submitting that this....

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....s) 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 absolutely and pe....