Disposed
Ibrahim v. Central Board of Indirect Taxes and Customs Cochin
CESTATC/20791/2024
Case brief
AI extract
What is this about?
The CESTAT held that it lacks jurisdiction to hear an appeal against the Commissioner of Customs (Appeals) order concerning foreign currency seized as baggage at an airport. Under Section 129A of the Customs Act, 1962, the proper remedy is a revision application to the Government of India under Section 129DD(1). The Tribunal disposed of the appeal and granted the appellant liberty to file a revision application, with a direction for sympathetic consideration of the delay.
What did the court decide?
Appeal disposed of; appellant granted liberty to file a revision application before the Government of India under Section 129DD(1) of the Customs Act, 1962, with a direction for sympathetic consideration of the delay.