2026 (8) TMI 533

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....: Shri A. Rangadham, Authorized Representative ORDER: The present appeal is directed against the Order-in-Appeal No. HYDCUS-000-APP1-183-25-26 dated 30.01.2026, whereby, the Commissioner (Appeals), partly allow the appeal and the penalty impose on the appellant under Section 112(a)(i) of the Customs Act is reduced to Rs. 3,50,000/- and rest of the order is upheld. 2. The Learned Authorize....

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...., New Delhi [2026 (1) TMI 439 - CESTAT New Delhi]; and (iv) Mr. Sunil Kumar Keswani Vs Commissioner of Customs (Preventive), Lucknow [2025 (10) TMI 1081 - CESTAT Allahabad] (v) The Principal Commissioner of Customs (Air Port) Vs Ahamed Gani Natchiar [2022 (10) TMI 100 - Madras High Court] 3. Learned Counsel for the appellant opposed the objection and submitted that the appella....

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....ngs arise from their seizure, confiscation and imposition of penalty for alleged non-declaration and improper importation. Thus, irrespective of the controversy concerning the precise place of interception or the appellant's eligibility to import gold on payment of duty, the impugned order plainly relates to goods imported as baggage. 6. The jurisdictional barred under Section 129A(1) depends u....

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....te Revisional Authority. 8. The Madras High Court in Principle Commissioner of Customs (Air Port) Vs Ahamed Gani Natchiar, supra, has also recognized the statutory scheme under which matters relating to goods imported as baggage fall within the Revisional Jurisdiction of the Central Government and not within the appellate jurisdiction of the Tribunal. 9. Consequently, the preliminary objecti....