Baggage confiscation appeals fall outside Tribunal jurisdiction and must proceed through revision before the designated Revisionary Authority.

Appellate jurisdiction over baggage-related confiscation orders is statutorily excluded from the Tribunal's jurisdiction. Where gold brought into India as baggage is confiscated and the appeal challenges the Commissioner (Appeals)' order, the proper statutory remedy is a revision application before the Government of India's Revisionary Authority. Filing before the Tribunal may be treated as a bona fide error, but the Tribunal cannot entertain the baggage-related appeal.

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Issues: Whether the Tribunal has jurisdiction to entertain an appeal concerning confiscation of gold brought into India as baggage.

Analysis: The statutory exclusion of the Tribunal's appellate jurisdiction covers orders relating to baggage. Since the seized gold had been brought as baggage and the appeal challenged the order of the Commissioner (Appeals), the statutory revision remedy lay before the Revisionary Authority of the Government of India. The appellant's recourse to the Tribunal was treated as a bona fide error.

Conclusion: The Tribunal lacks jurisdiction over the baggage-related appeal; the appropriate remedy is a revision application before the Government of India's Revisionary Authority.

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