Law: Customs Act, 1969

Section: 194

(a) Customs Act (IV of 1969)--Ss. 194-A. 2 (bbb) & 156-Appeal to Appellate Tribunal ---Jurisdiction of Appellate Tribunal --Scope and extent---Conditions--Right of appeal under S.194-A(1). Customs Act 1969 both before and after amendment) conferred upon a person or Customs Authorities being not with reference to any particular provision of the Customs Act 1969 including its S.156, the assumption of jurisdiction by the 'tribunal with reference to S.156 or Import and Export Regulations was totally unwarranted---Appellate Tribunal by interpreting the word "baggage" its denied in S.2 (bbb) of the Customs Act. 1969 by relying upon penalty provisions of S.156 of the Act stretched itself unnecessarily and against clear and simple words of the statute to entertain the appeal and to adjudicate upon the same---Ouster of jurisdiction of Appellate Tribunal as contained in proviso to S.194-A of the Customs Act. 1969 is total and absolute---Purpose of S.194-A of the Customs Act. 1969 is that certain matters of every day occurrence should be left to the discretion of the administrative machinery--Such matters are mostly dependent upon the policy of the Government which keeps on changing in view of changing economic requirements---Matters which are purely of administrative nature and need immediate action have been kept out of the ambit of the Appellate Tribunal-- Principles. Section 194-A(1) of the Customs Act. 1969 provides for appeals to the Appellate Tribunal in four conditions (three after amendment by Ordinance NO.XXI of 2000. dated 19-6-2000). The power of the Tribunal to hear appeals against the aforesaid categories is, however subject to the proviso to subsection (1), which goes to state another four situations in which the Tribunal has no jurisdiction to decide an appeal though the order may very well fall in anyone or more of the classes enumerated in subsection (1). Appellate Tribunal stretched itself unnecessarily and against clear and simple words of the statute to entertain the appeal and to adjudicate upon the same. In the present case the word "baggage" as defined in section 2 (bbb), Customs Act, 1969 was attempted by the Appellate Tribunal to be…

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