C/86905/2021 IN FORCE Procedural & compliance ·?

C/86905/2021 — ALEFIYA ALI AKBAR vs COMMISSIONER OF CUSTOMS-MUMBAI(AIR PORT)

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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH, COURT NO. 2

CUSTOMS APPEAL NO. 86905 OF 2021

(Arising out of Order-in-Appeal No. MUM-CUSTM-PAX-175-176/2021-2022 dated 27.05.2021 passed by Commissioner of Customs (Appeals) Mumbai-Zone-III).

ALEFIYA ALI AKBAR Chamber No. 19, Blaze Business Centre, 1st Floor, Birla Mansion, 134 Nagindas Master Road,
Fort, Mumbai-400 023. Appellant Vs.

COMMISSIONER OF CUSTOMS, MUMBAI(AIR PORT) Chhatrapati Shivaji International Airport,
Mumbai-400 099. Respondent

Appearance: None for the Appellant :

Shri Ram Kumar, A.C. A.R. for the Respondent:

CORAM: HON'BLE Dr. SUVENDU KUMAR PATI, MEMBER ( JUDICIAL )

FINAL ORDER NO. 86662/2024

                                                   Date of Hearing : 28/10/2024 
                                                   Date of Order   : 28/10/2024

None for the Appellant as has been the case on last several occasions. 2. Notice sent by speed post is received back unserved on 22.04.2024 with a postal noting that Appellant was twice intimated to receive the same. As seen from the orders passed by this Tribunal on 05.09.2023, Appellant’s Miscellaneous Application for early hearing had been dismissed under Rule-20 of CESTAT Procedure Rules, 1982 for non-prosecution.

from the orders passed by this Tribunal on 05.09.2023, Appellant’s Miscellaneous Application for early hearing had been dismissed under Rule-20 of CESTAT Procedure Rules, 1982 for non-prosecution. Learned Commissioner has filed his response on dated 09.08.2024 intimating that appeal arose from order passed by (Airport) Commissioner under Baggage Rules, 2006, which as per Sub-Section (1) of Section 129(A) of the Customs Act, 1962 is not within the jurisdiction of this Tribunal.

C/86905/2021

Taking note of the factual and legal position, I dismiss the appeal for non-prosecution and default under Rule-20 of the CESTAT Procedure Rules and also on ground of jurisdiction as not maintainable before the CESTAT in view of operation of provision 129(1) of the Customs Act, 1962 exceptions.

(Dr. SUVENDU KUMAR PATI) MEMBER ( JUDICIAL ) Arti

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ALEFIYA ALI AKBAR vs COMMISSIONER OF CUSTOMS-MUMBAI(AIR PORT)

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