Jurisdiction under the baggage exception: Indian currency found in baggage does not bar Tribunal appeal or compel revision.

The proviso to Section 129A of the Customs Act bars Tribunal appeals only for orders relating to goods imported or exported as baggage, and Indian currency remains distinct from baggage even if recovered from it. On that reasoning, the Appellate Tribunal retained jurisdiction and the objection to maintainability failed. Because the matter did not fall within the baggage exception, revision under Section 129DD was not the exclusive remedy, and the appeal before the Tribunal remained maintainable. The commentary therefore confirms that currency found in baggage does not by itself trigger the appellate bar.

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Issues: (i) Whether the Appellate Tribunal lacked jurisdiction under the proviso to Section 129A of the Customs Act, 1962 to entertain the appeal where the subject matter was Indian currency recovered from baggage. (ii) Whether the proper remedy against the order of the Commissioner (Appeals) was a revision under Section 129DD of the Customs Act, 1962.

Issue (i): Whether the Appellate Tribunal lacked jurisdiction under the proviso to Section 129A of the Customs Act, 1962 to entertain the appeal where the subject matter was Indian currency recovered from baggage.

Analysis: The proviso to Section 129A bars appeals only in respect of orders relating to goods imported or exported as baggage. The statutory definition of goods includes currency and negotiable instruments, but baggage is a separate concept. On the facts, the subject matter was Indian currency, and currency notes could not be treated as baggage merely because they were found in baggage. The jurisdictional bar therefore did not apply.

Conclusion: The Appellate Tribunal had jurisdiction to entertain the appeal, and the objection to its competence failed.

Issue (ii): Whether the proper remedy against the order of the Commissioner (Appeals) was a revision under Section 129DD of the Customs Act, 1962.

Analysis: Since the matter did not fall within the baggage exception in the proviso to Section 129A, the appellate remedy before the Appellate Tribunal remained available. The revisionary route under Section 129DD was not the exclusive forum on these facts.

Conclusion: The challenge by revision was not the required remedy, and the appeal before the Tribunal was maintainable.

Final Conclusion: The reference was answered in favour of the maintainability of the appeal before the Tribunal, the Tribunal's order was upheld, and the departmental authorities were directed to act on that order in accordance with the amounts already determined.

Ratio Decidendi: The proviso barring appeals to the Appellate Tribunal is attracted only when the disputed order truly relates to goods imported or exported as baggage; currency notes remain distinct from baggage and do not by themselves trigger the jurisdictional bar.

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