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A10 EXCISE LAW TIMES [ Vol. 372

(d) an order passed by the Board or the Commissioner of Customs, ei-
ther before or after the appointed day, under Section 130, as it stood
immediately before that day :
Provided that no appeal shall lie to the Appellate Tribunal and the Ap-
pellate Tribunal shall not have jurisdiction to decide any appeal in re-
spect of any order referred to in clause (b) if such order relates to, -
(a) any goods imported or exported as baggage;
(b) 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;
(c) payment of drawback as provided in Chapter X, and the rules made
thereunder :
Provided further that the Appellate Tribunal may, in its discretion,
refuse to admit an appeal in respect of an order referred to in clause
(b) or clause (c) or clause (d) where -
(i) the value of the goods confiscated without option having
been given to the owner of the goods to pay a fine in lieu of
confiscation under Section 125; or
(ii) in any disputed case, other than a case where the determina-
tion of any question having a relation to the rate of duty of
Customs or to the value of goods for purposes of assessment
is in issue or is one of the points in issue, the difference in du-
ty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order, does
not exceed two lakh rupees.
(1A) Every appeal against any order of the nature referred to in the first
proviso to sub-section (1), which is pending immediately before the commence-
ment of Section 40 of the Finance Act, 1984, before the Appellate Tribunal and
any matter arising out of or connected with such appeal and which is so pending
shall stand transferred on such commencement to the Central Government and
the Central Government shall deal with such appeal or matter under Section
129DD as if such appeal or matter were an application or a matter arising out of
an application made to it under that section.
(1B)(i) The board, may by notification in the Official Gazette, constitute
such Committees as may be necessary for purposes of the Act.
(ii) Every Committee constituted under clause (i) shall consist of two
Chief Commissioners of Customs or two Commissioners of Customs, as the case
may be.
(2) The Committee of Commissioners of Customs may, if it is of opin-
ion that an order passed by the Appellate Commissioner of Customs under Sec-
tion 128, as it stood immediately before the appointed day, or by the Commis-
sioner (Appeals) under Section 128A, is not legal or proper, direct the proper of-
ficer to appeal on its behalf to the Appellate Tribunal against such order and ap-
peal shall be filed in Form No. C.A.-5
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