https://www.taxtmi.com/caselaws?id=107131 Indian currency is treated separately from baggage under section 2(22) of the Customs Act, which expressly includes currency and negotiable instruments within "goods". Because the confiscation arose from alleged misdeclaration and attempted export in contravention of law under section 113(d), the dispute was not a baggage matter and the jurisdictional bar in section 129A(1) did not apply. The Tribunal therefore retained jurisdiction to decide the confiscation dispute, and the Revenue's miscellaneous application failed. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107131 Indian currency is treated separately from baggage under section 2(22) of the Customs Act, which expressly includes currency and negotiable instruments within "goods". Because the confiscation arose from alleged misdeclaration and attempted export in contravention of law under section 113(d), the dispute was not a baggage matter and the jurisdictional bar in section 129A(1) did not apply. The Tribunal therefore retained jurisdiction to decide the confiscation dispute, and the Revenue's miscellaneous application failed. Case-Laws Customs Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107131