Shri Bajrang Rajaram Gupta vs Commissioner Of Customs
- CitationAppeal No. : C/13400/2014
Ratio decidendi
The rule this decision rests on
The Tribunal has no jurisdiction to entertain an appeal against an order of the First Appellate Authority in a baggage-related Customs matter, because under Section 129A(1) of the Customs Act, 1962 such an appeal lies to the Under Secretary, Ministry of Finance, Department of Revenue, Government of India, and not to the Customs, Excise and Service Tax Appellate Tribunal; accordingly the appeal is not maintainable before the Tribunal and is disposed of on that ground, without any determination of the merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 Whether Press Reporter 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 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
CORAM :
Mr. H.K. Thakur, Hon.ble Member (Technical)
Date of Hearing / Decision : 12/6/2015
ORDER No. A/10799 / 2015 dtd 12/6/2015
Per : Mr. H K Thakur;
This appeal has been filed by the appellant with respect to OIA-AHM-CUSTM-000-APP-256-14-15 dated 26/8/2014.
2. Shri V V Gupta (Advocate), appeared in this matter. On a specific query from the Bench, Shri V V Gupta mentioned that he is the legal heir of the appellant as the appellant is not alive now. Shri V V Gupta, submitted that the appellant alongwith his wife arrived from Dubai at SVP International Air Port, Ahmedabad on 1.4.2013 and brought with him 6 guineas as baggage totally valued at Rs 1,26,000/-. As the appellant was not interested in clearing the goods on payment of duty, a request was made for re-export of the goods. The Supdt. (In-charge) rejected appellants request of re-export and the First Appellate Authority vide OIA No. 325/2013/CUS/COMMR(A)/Ahd dated 26.7.2013 allowed the appellants request to re-export and the Adjudicating Authority vide OIO dated 28.2.2014 allowed re-export on payment of appropriate godown rent charge. That appellant undertook re-export of the goods and paid godown charges vide DDR 10314 dated 3.6.2014. It was the case of the appellant that no godown charges were required to be paid by the appellant as the delay for allowing re-export was on the part of customs authorities.
3. Shri L Patra, Authorised Representative, appearing on behalf of Revenue, argued that it is baggage related case, therefore, as per preamble to OIA-AHM-CUSTM-000-APP-256-14-15 dated 26.8.2014 appeal lies to Under Secretary, Govt. of India, Ministry of Finance, Dept. of Revenue, New Delhi.
4. Heard both sides and perused the case records. The present appeal has been filed by the appellant where the case pertains to import of goods through baggage. As per preamble to the OIA dated 26.8.2013, passed by First Appellate Authority, appeal against such orders lies to the Under Secretary, Govt. of India, Ministry of Finance, Dept. of Revenue, New Delhi as per Section 129A(1) of the Customs Act 1962. This Bench, therefore, has no jurisdiction to entertain the present appeal. The same is, therefore, disposed of as non-maintainable. The appellant is at liberty to file the appeal before the appropriate authority.
(Dictated and pronounced in the Court)
(H.K. Thakur) Member (Technical)
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