Y.R. IYER Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) SHRI Y.R. Iyer, the appellant herein is a Superintendent of Customs. On 19 -4 -05 when the appellant superintendent was batch in -charge in the Customs baggage hall Sardar Vallabhai Patel International Airport (Airport) Ahmedabad. One passenger by name Shri Arif Vohra was diverted for detailed examination of his baggage and it was noted that the baggage of Shri Vohra could not have been considered as a genuine baggage since he was carrying gold jewellery and other articles totally valued at Rs. 12,38,141/ - which was seized and subsequently confiscated. In the adjudication proceedings and appellate proceedings penalty was imposed and thereafter appellant filed an appeal before this Tribunal.

(2.) BOTH the sides were heard in detail and the judgment was reserved to be pronounced on 6 -8 -10. However at the time of drafting the order, it occurred to me that the Tribunal has no jurisdiction to hear the appeal on this issue. According to Section 129A of Customs Act, 1962, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal if the order relates to any goods imported or exported as baggage. Therefore this appeal has to be rejected as not maintainable with utmost regret for having heard the case. Unfortunately both the sides did not bring it to my notice that the Tribunal has no jurisdiction. However it would not be appropriate to pass the order once it is noticed that the Tribunal has no jurisdiction to hear the appeal. Accordingly the same is rejected as not maintainable.