The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CESTAT lacks jurisdiction to decide appeal against order relating to any goods imported or exported as baggage.
The bench of Angad Prasad (Judicial Member) has observed that as per Section 129A(1) proviso of Customs Act, 1962 as mentioned above Tribunal has no jurisdiction to decide this appeal, therefore appeal is liable to be returned to appellant for filing before the appropriate authority.
The foreign currency i.e. UAE Dirhams 50,000 equivalent to INR 10,90,000/- was seized from the appellant possession on the alleged ground that he failed to give plausible reply for carrying the same and failed to declare the same to the Customs and violated the provisions of Customs Act, 1962 and Foreign Exchange Management Act, 1992.
As per Section 129A(1) proviso of Customs Act, 1962 no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, any goods imported or exported as baggage; any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; and payment of drawback as provided in Chapter X.
The tribunal held that appeal is liable to be returned to appellant for filing before the appropriate authority.
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Case Details
Case Title: Sri Abdul Raheem Kaulani Versus Commissioner of Customs Hyderabad – Customs
Case No.: Customs Appeal No. 30487 of 2024
Date: 02.12.2024
Counsel For Appellant: Ibad Ur Rehman Khan
Counsel For Respondent: A Rangadham
