(a) a decision or order passed by the[ Commissiner of Customs] as an adjudicating authority;

(b) an order passed by the[ Commissiner (Appeals)] under section 128A;

(c) an order passed by the Board or the Appellate Collector of Customs under section 128, as it stood immediately before the appointed day;

(d) an order passed by the Board or the[ Commissiner of Customs] either before or after the appointed day, under section 130, as it stood immediately before that day: 4[ 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,-

(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 descretion, refused to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) were-