AdvertisementIsmail Navaz Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)CESTAT Bangalore considered an appeal against an order of the Commissioner of Customs (Appeals) concerning gold brought into India as baggage and seized at the airport. The appellant’s appeal before the Commissioner (Appeals) was also rejected. It submitted that where the disputed goods were brought into India as baggage, a revision application against the Commissioner (Appeals) order lies before the Government of India. It also observed that the appellant’s case may be sympathetically considered regarding delay in filing the revision application while pursuing the Tribunal appeal. Against the said order, the appellant approached the learned Commissioner (Appeals) who also rejected their appeal.