Statutory exclusion of appellate jurisdiction over orders...

Statutory exclusion of appellate jurisdiction over orders concerning goods imported as passenger baggage applies to gold carried into India by an international passenger. Gold retains its character as passenger baggage even when recovered from clothing rather than luggage. Concealment or non-declaration may affect confiscation and penalty, but cannot create appellate jurisdiction where the subject matter is statutorily excluded. Challenges concerning confiscation and penalty for such gold must proceed through the statutory revisional remedy rather than appellate proceedings before the Tribunal, with merits remaining open.