Specify the conditions when can an appeal be filed before the Appellate Tribunal as per section 129-A under the Customs Act, 1962. State also all those matters for which the Appellate Tribunal does not hold jurisdiction

CS Professional · Advanced Tax Laws · PYQS · December 2021
Specify the conditions when can an appeal be filed before the Appellate Tribunal as per section 129-A under the Customs Act, 1962. State also all those matters for which the Appellate Tribunal does not hold jurisdiction under the Customs Act, 1962.

Answer & Explanation:

Person aggrieved by any of the following orders as per section 129-A of the Customs Act, 1962 may appeal to the Appellate Tribunal against: a decision or order passed by the Commissioner of Customs as an adjudicating authority; an order passed by the Commissioner (Appeals) under Section 128A; an order passed by the Board or the Appellate Commissioner of Customs under Section 128; an order passed by the Board or the Principal Commissioner of Customs under Section 130. Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b), if such order relates to: any goods imported or exported as baggage; any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; payment of drawback as provided in Chapter- X, and the rules.

Topics: Customs Act

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