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The CESTAT dismissed an appeal as non-maintainable regarding gold seizure from an appellant's hand baggage. The appellant was intercepted at the customs exit after crossing the green channel with 55 undeclared gold biscuits concealed in his baggage. The Tribunal held that the gold constituted 'baggage' under relevant definitions, and concealing it without declaration violated baggage rules. Section 111(l) was invoked due to non-disclosure under section 77 of the Customs Act. The Tribunal determined it lacked jurisdiction to hear appeals from Commissioner (Appeals) orders under section 128A, rendering the appeal non-maintainable and dismissible on jurisdictional grounds alone.
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