K K Thajudeen vs Commissioner Of Customs, Cochin
- CitationAppeal No. COC-CUSTM-000-APP-318-13-14 dated 07/12/2014 passed by Commissioner of CUSTOMS,
Ratio decidendi
The rule this decision rests on
The Tribunal has no jurisdiction under Section 129A to entertain an appeal against an order passed by the Commissioner (Appeals) under Section 128A where the order relates to goods imported or exported as baggage; such an appeal is therefore not maintainable, and the connected stay application falls with it.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-318-13-14 dated 07/12/2014 passed by Commissioner of CUSTOMS, COCHIN (Appeal) ]
For approval and signature:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
K K Thajudeen S/o. Late Muhammed Kunhi, Kammadath House, Parappa, P.o. KASARAGOD - 00 KERALA Appellant(s)
Versus
Commissioner of Customs, Cochin CUSTOM HOUSE COCHIN - 682009 KERALA Respondent(s)
Appearance:
Mr. K.M. SURESH CHANDRAN, ADV 9/426, Court Road, Calicut 673 001.
For the Appellant
Mr. Pakshi Rajan (AR) For the Respondent Date of Hearing: 20/02/2015
Date of Decision: 20/02/2015
CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 20438 / 2015
Per : B.S.V.MURTHY
Appellant is seeking stay against recovery of penalty of Rs.5,00,000/- imposed on him on the ground that he had carried fake currency and was trying to pass through green channel with the baggage containing fake currency. Before the matter was taken up, it was noticed that according to Section 129A no appeal shall lie to the appellate Tribunal and appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed under Section 128A by Commissioner (A) if such order relates to any goods imported or exported as baggage. In this case, the fake currency was found as part of baggage and therefore the Tribunal does not have jurisdiction. Accordingly, the appeal is rejected as not maintainable. The stay petition also gets rejected with liberty to the appellant to pursue remedy in appropriate forum, if advised suitably.
(Order pronounced in open court)
B.S.V.MURTHY TECHNICAL MEMBER rv 2
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