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Orders of the Commissioner (Appeals) concerning goods brought into India as baggage, including baggage-related gold confiscation, fall outside CESTAT's appellate jurisdiction under the proviso to section 129A of the Customs Act. The statutory remedy is a revision application before the Government of India's Revisionary Authority. The Tribunal therefore disposed of the appeal for want of jurisdiction, while permitting recourse to revision and directing sympathetic consideration of delay caused by the bona fide pursuit of the Tribunal appeal.
Orders of the Commissioner (Appeals) concerning goods brought into India as baggage, including baggage-related gold confiscation, fall outside CESTAT's appellate jurisdiction under the proviso to section 129A of the Customs Act. The statutory remedy is a revision application before the Government of India's Revisionary Authority. The Tribunal therefore disposed of the appeal for want of jurisdiction, while permitting recourse to revision and directing sympathetic consideration of delay caused by the bona fide pursuit of the Tribunal appeal.
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