https://www.taxtmi.com/caselaws?id=93258 An appeal against a penalty imposed under the Baggage Rules, 1994 was held not maintainable before CEGAT because Section 129A(1)(a) of the Customs Act, 1962 did not provide a tribunal remedy for such an order. The proper forum for challenge was the Government of India. The record also suggested that the appellant had been misled by the covering letter accompanying the appellate order, and liberty was indicated to approach the competent authority with an application for condonation of delay. en-us Mon, 17 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 14:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93258 An appeal against a penalty imposed under the Baggage Rules, 1994 was held not maintainable before CEGAT because Section 129A(1)(a) of the Customs Act, 1962 did not provide a tribunal remedy for such an order. The proper forum for challenge was the Government of India. The record also suggested that the appellant had been misled by the covering letter accompanying the appellate order, and liberty was indicated to approach the competent authority with an application for condonation of delay. Case-Laws Central Excise Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93258