https://www.taxtmi.com/caselaws?id=94350 The Tribunal held that the appeal was not maintainable under Section 129A of the Customs Act as it concerned goods imported as baggage, falling within the scope of the first proviso of the section. The appellant's contention that the appeal was maintainable under the second proviso was rejected. The Tribunal directed the appellant to pursue a revision petition instead of an appeal, dismissing the appeal and stay petition for statistical purposes. en-us Tue, 03 Feb 1998 00:00:00 +0530 Mon, 21 Nov 2011 17:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94350 The Tribunal held that the appeal was not maintainable under Section 129A of the Customs Act as it concerned goods imported as baggage, falling within the scope of the first proviso of the section. The appellant's contention that the appeal was maintainable under the second proviso was rejected. The Tribunal directed the appellant to pursue a revision petition instead of an appeal, dismissing the appeal and stay petition for statistical purposes. Case-Laws Customs Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94350