https://www.taxtmi.com/caselaws?id=105673 Where a common adjudication order covers interconnected issues arising from the same seizure, search and investigation, the Tribunal need not bifurcate the appeals merely because one aspect concerns import of goods as baggage and may attract the first proviso to Section 129A(1) of the Customs Act, 1962. The Commissioner's order dealt with confiscation and related matters together, so the Tribunal could validly dispose of all connected appeals in one proceeding. On that footing, the rectification application challenging the common disposal was not maintainable, and the earlier order stood. en-us Mon, 29 Jul 2002 00:00:00 +0530 Wed, 07 Mar 2012 10:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105673 Where a common adjudication order covers interconnected issues arising from the same seizure, search and investigation, the Tribunal need not bifurcate the appeals merely because one aspect concerns import of goods as baggage and may attract the first proviso to Section 129A(1) of the Customs Act, 1962. The Commissioner's order dealt with confiscation and related matters together, so the Tribunal could validly dispose of all connected appeals in one proceeding. On that footing, the rectification application challenging the common disposal was not maintainable, and the earlier order stood. Case-Laws Customs Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105673