https://www.taxtmi.com/caselaws?id=360681 The Tribunal held that it lacked jurisdiction to decide the appeal involving gold smuggling in baggage cases. The appellant's challenge against the penalty imposed for smuggling gold without declaration was dismissed, with the Tribunal advising the appellant to approach the Revisionary Authority in Delhi for such cases. The appeal was deemed not maintainable before the Tribunal due to the nature of the case involving baggage, leading to its dismissal and exclusion of time spent before the Tribunal for filing a revision. en-us Thu, 26 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360681 The Tribunal held that it lacked jurisdiction to decide the appeal involving gold smuggling in baggage cases. The appellant's challenge against the penalty imposed for smuggling gold without declaration was dismissed, with the Tribunal advising the appellant to approach the Revisionary Authority in Delhi for such cases. The appeal was deemed not maintainable before the Tribunal due to the nature of the case involving baggage, leading to its dismissal and exclusion of time spent before the Tribunal for filing a revision. Case-Laws Customs Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360681