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of <h1>Appeal Rejected: Import Case Must Be Filed with Correct Authority, Not Tribunal.</h1> <h3>Sri Abdul Raheem Kaulani Versus Commissioner of Customs, Hyderabad</h3> The Tribunal determined that the appeal was not maintainable because it pertained to goods imported as baggage, which fell outside its jurisdiction. ... Maintainability of appeal in terms of proviso to Section 129A of CA - HELD THAT:- As per Section 129A(1) proviso of Customs Act, 1962, the Tribunal has no jurisdiction to decide this appeal, therefore appeal is liable to be returned to appellant for filing before the appropriate authority. The appeal is disposed off accordingly. The appeal was found not maintainable before the Tribunal as it related to goods imported as baggage. The appeal was disposed off and returned to the appellant for filing before the appropriate authority. The judgment cited relevant legal provisions and previous judgments to support the decision.
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