Baggage goods appeal barred under Customs law, leaving the Tribunal without jurisdiction to entertain the challenge.

Section 129A of the Customs Act excludes Tribunal jurisdiction over appeals relating to goods imported or exported as baggage. Because the impugned order concerned baggage goods, the statutory bar applied and the appeal could not be entertained. The Tribunal therefore lacked jurisdiction and the appeal was held not maintainable.

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Issues: Whether an appeal lay to the Tribunal against an order relating to goods imported or exported as baggage, and whether the appeal was maintainable.

Analysis: Section 129A of the Customs Act, 1962 excludes the Tribunal's jurisdiction in respect of appeals relating to goods imported or exported as baggage. The order under challenge pertained to baggage goods, so the statutory bar applied and the Tribunal could not entertain the appeal.

Conclusion: The appeal was held to be not maintainable for want of jurisdiction.

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