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Issues: Whether the Tribunal has appellate jurisdiction over an order concerning confiscation of gold brought into India as baggage.
Analysis: The dispute concerned gold seized at an airport after being brought into India as baggage. The statutory exclusion from the Tribunal's appellate jurisdiction applies to such baggage matters, for which revision before the Government of India is the prescribed remedy.
Conclusion: The Tribunal lacks jurisdiction; the appropriate remedy lies before the Revisionary Authority of the Government of India.