Baggage exclusion under customs appellate jurisdiction bars tribunal hearing and sends the matter to the proper forum.

The Tribunal's appellate jurisdiction under the Customs Act does not extend to orders relating to goods imported or exported as baggage. Because the dispute arose from seizure of foreign currency in baggage, and the appellant accepted that the matter lay before the revisional authority, the appeal could not be entertained. The Tribunal therefore held that the appeal was not maintainable and directed that it be returned for presentation before the appropriate forum.

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Issues: Whether the appeal was maintainable before the Tribunal in view of the proviso to Section 129A(1) of the Customs Act, 1962 when the impugned order related to goods imported or exported as baggage.

Analysis: The Tribunal found that the proviso to Section 129A(1) expressly excludes its jurisdiction over appeals concerning orders relating to goods imported or exported as baggage. Since the dispute arose from seizure of foreign currency in baggage and the appellant also accepted that the matter lay before the revisional authority, the appeal could not be entertained by the Tribunal.

Conclusion: The appeal was not maintainable before the Tribunal and was required to be returned for presentation before the appropriate forum.

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