Ismail Navaz Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)
CESTAT Bangalore considered an appeal against an order of the Commissioner of Customs (Appeals) concerning gold brought into India as baggage and seized at the airport. The gold was absolutely confiscated and a penalty was imposed. The appellant’s appeal before the Commissioner (Appeals) was also rejected.
The Revenue raised a preliminary objection that CESTAT lacked jurisdiction under clause (a) of the first proviso to Section 129A of the Customs Act, 1962. It submitted that where the disputed goods were brought into India as baggage, a revision application against the Commissioner (Appeals) order lies before the Government of India.
CESTAT accepted the objection, observing that the dispute concerned gold brought as baggage. It held that the Tribunal was not vested with jurisdiction to entertain the appeal and that the appropriate forum was the Revisionary Authority of the Government of India.
The Tribunal found that approaching CESTAT was a bona fide error and disposed of the appeal, granting liberty to the appellant to approach the Revisionary Authority. It also observed that the appellant’s case may be sympathetically considered regarding delay in filing the revision application while pursuing the Tribunal appeal.
FULL TEXT OF THE CESTAT BANGALORE ORDER
