Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty.
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty.
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