2023 (3) TMI 1654

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....ocate For the Respondent : Shri P. Saravana Perumal, Addl. Commissioner(AR) ORDER Per : DR. D.M.MISRA This appeal has been filed against the Order-in-Appeal No. COC-CUSTM-000-APP-153/2020-21 dated 22/01/2021 passed by Commissioner of Customs(Appeals), Cochin. 2. At the outset, the learned AR for the Revenue raised a preliminary objection submitting that this Tribunal has no jurisdic....

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....ion 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 were confiscated absolutely and penalty imposed. Against th....