https://www.taxtmi.com/caselaws?id=81848 The Tribunal held that the appeals filed by foreign tourists against the confiscation of goods imported as baggage were not maintainable under Section 129A of the Customs Act, 1962. The majority opinion, supported by the Technical Member and the third member, concluded that the goods were imported as baggage to avail an exemption, thus falling outside the Tribunal's jurisdiction. Consequently, all appeals were dismissed, affirming the exclusion of the Tribunal's jurisdiction over goods imported as baggage. en-us Wed, 22 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81848 The Tribunal held that the appeals filed by foreign tourists against the confiscation of goods imported as baggage were not maintainable under Section 129A of the Customs Act, 1962. The majority opinion, supported by the Technical Member and the third member, concluded that the goods were imported as baggage to avail an exemption, thus falling outside the Tribunal's jurisdiction. Consequently, all appeals were dismissed, affirming the exclusion of the Tribunal's jurisdiction over goods imported as baggage. Case-Laws Customs Wed, 22 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81848