2026 (8) TMI 27

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....Jain, Superintendent, Authorised Representative ORDER PER : R. BHAGYA DEVI: This appeal has been filed against the Order-in-Appeal No. 438/2021 dated 11.10.2021 passed by the Commissioner of Customs (Appeals), Bangalore. 2. At the outset, the learned Authorised Representative (AR) for the Revenue raised a preliminary objection submitting that this Tribunal has no jurisdiction in entert....

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.... 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 entertaining the appeal against the said order of learned Commissioner of Customs (Appe....