https://www.taxtmi.com/caselaws?id=370962 The Tribunal dismissed the appeal challenging the order-in-appeal by the Commissioner of Customs (Appeals) on the import of goods as baggage, citing the first proviso to Section 129A of the Customs Act, 1962. The Tribunal held that jurisdiction in such cases lies with the Government of India for a revision application. The appellant was allowed to file a revision application with the Government of India, with time spent in Tribunal proceedings considered for any filing delay. The appeal was officially deemed not maintainable, directing parties to pursue further action with the Government of India. en-us Thu, 16 Aug 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370962 The Tribunal dismissed the appeal challenging the order-in-appeal by the Commissioner of Customs (Appeals) on the import of goods as baggage, citing the first proviso to Section 129A of the Customs Act, 1962. The Tribunal held that jurisdiction in such cases lies with the Government of India for a revision application. The appellant was allowed to file a revision application with the Government of India, with time spent in Tribunal proceedings considered for any filing delay. The appeal was officially deemed not maintainable, directing parties to pursue further action with the Government of India. Case-Laws Customs Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370962