https://www.taxtmi.com/caselaws?id=411114 The Tribunal upheld the Department's objection, ruling that it lacked jurisdiction to decide appeals concerning goods imported as baggage. Citing the New Baggage Rules and previous decisions, the Tribunal determined that the gold bars found in the appellants' handbags did not qualify as personal effects and required declaration under customs regulations. Relying on established case law, including decisions from the Tribunal and High Court, the Tribunal concluded that appeals related to baggage are not maintainable before them, directing the appellants to pursue remedies with the appropriate authority. en-us Fri, 06 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411114 The Tribunal upheld the Department's objection, ruling that it lacked jurisdiction to decide appeals concerning goods imported as baggage. Citing the New Baggage Rules and previous decisions, the Tribunal determined that the gold bars found in the appellants' handbags did not qualify as personal effects and required declaration under customs regulations. Relying on established case law, including decisions from the Tribunal and High Court, the Tribunal concluded that appeals related to baggage are not maintainable before them, directing the appellants to pursue remedies with the appropriate authority. Case-Laws Customs Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411114