CUSTOMS Appeal No. 11028 of 2021-SM
[Arising out of Order-in-Original/Appeal No AHD-CUSTM-APP-282-283-21-22 dated
30.06.2021 passed by Commissioner of CUSTOMS-AHMEDABAD]
SONI TEJASKUMAR PRAVINCHANDRA
VERSUS
C.C.-AHMEDABAD
WITH
CUSTOMS Appeal No. 11029 of 2021-SM
[Arising out of Order-in-Original/Appeal No AHD-CUSTM-APP-282-283-21-22 dated
30.06.2021 passed by Commissioner of CUSTOMS-AHMEDABAD]
SONI PRATIKKUMAR YOGESHKUMAR
VERSUS
C.C.-AHMEDABAD
APPEARANCE:
Shri R. Subramanya, Advocate for the Appellant
Shri Rajesh K Agarwal, Superintendent (Authorized Representative) for the
Respondent
CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR
FINAL ORDER NO.A / 10021-10022 /2023
DATE OF HEARING:23.12.2022
DATE OF DECISION:05.01.2023
RAMESH NAIR
These appeals are directed against order in appeal dated 30.06.2021,
whereby the Learned Commissioner (Appeals) upheld the order in original 2
C/11028/2021
C/11029/2021
passed by the Adjudicating Authority. In the order in original, Adjudicating
Authority has ordered absolute confiscation of one kadiwali gold chain
weighing 234.920 grams having market value of Rs. 7,78,055/-,and tariff
value of Rs. 6,89,608/- and also imposed penalty of Rs. 75,000/- on Shri Soni
Tejas Kumar Patel in case of Soni Pratikkumar Yogesh kumar order for
absolute confiscation of one Kadiwali gold chain weighing 245 Grams having
tariff value of Rs.7,19,1988/- and market value of Rs. 8,11,440/- under the
provision of Section 111(d), 111(i),111(l),111(m) of the Customs Act, 1962
and also imposed penalties of Rs. 72, 000/- on Shri Soni Pratikkumar Yogesh
Kumar under the provision of Section 112(a)and 112(b) of Customs Act, 1962.
The aforesaid gold chains were seized from the appellant’s passengers at the
Airport after landing at Ahmedabad terminal of SVPI Airport. The preliminary
objection raised by Learned AR that since this is the case of passenger
baggage and order was passed by Commissioner (Appeals), the appeal is not
maintainable before this Tribunal on the ground of jurisdiction. He placed
reliance upon the following judgments:
2017 (350) ELT 543 (Mad)- Payangadi Moidu Mohammed Ali Vs.
Commr of Appeals, Chennai
2019 (365) ELT 630 (Tri.-Chennai)- Anees Fathima Bande Nawaz
Vs. CC, AIR- CC, Airport, Chennai-I
2013 (290) ELT 125 (Tri-Ahmd)- Prakash Chandra Shantilal Vs.
CC, Ahmedabad
2014 (310) ELT 390 (Tri.- Del)- Manish Kukreja Vs. CC, New Delhi
2017 (357) ELT 577 (Tri.- Chennai)- Payangadi Moidu Mohammed
Ali Vs. CC, Chennai
Shri R. Subramaniya, Learned Counsel appearing on behalf of the
appellant submits that the appeal is maintainable before this tribunal in the
light of the following judgments:
2020 (9) TMI 267- CESTAT Chennai- Ahmed Gani Natchiar Vs. CC
2019 (370) ELT 590 (Tri.-Bang)- R N Palaksha Vs. CC
2019 (365) ELT 442 (Tri.-Hyd)- Raparthi Durga Rao Vs. CC
2017 (357) ELT 577 (Tri.-Chennai)- Payangadi Moidu Mohammed
Ali Vs. CC
2013 (290) ELT 125 (Tri.-Ahmd)- Prakash Chandra Shantilal Vs.
CC
2010 (252) ELT 212 (Tri.-Chennai)- GV Ramesh Vs. CC
2008 (230) ELT 305 (Tri.-Mum)- Sapna Sanjiv Kohli Vs. CC
2005 (186) ELT 440 (Tri.- Chennai) –Mohd Azeem Vs. CC
I have carefully considered the submissions made by both the sides and
perused the records. I find that the appeal can be disposed of only on the
issue of jurisdiction without going into the merit of the case. I find that both
the sides have relied upon contrary judgments. However, as per the Hon’ble
Madras High Court judgments in the case of Payangadi Moidu Mohammed Ali
Vs. Commissioner (Appeals), Chennai-2017 (350) ELT 543 (Mad), in the
identical issue appeal does not lie before the Tribunal whereas the competent
authority is revisionary authority (Government of India). I, relying upon the
Hon’ble Madras High Court judgment, I am of the view that in the present
case, the appeal before this Tribunal is without jurisdiction. Therefore, the
appeals are dismissed as infructuous. The appellants have liberty to approach
the revisionary authority, Government of India with revision application.
(Pronounced in the open Court on 05.01.2023 )
RAMESH NAIR
MEMBER (JUDICIAL)
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