https://www.taxtmi.com/caselaws?id=417056 The Tribunal dismissed the appeal, citing lack of jurisdiction under Section 129A(1) of the Customs Act to decide on matters concerning goods imported or exported as baggage. The decision emphasized adherence to statutory provisions and the delineation of jurisdictional boundaries, highlighting the availability of alternative avenues for redressal, such as revision before the Central Government under Section 129DD in cases where the Tribunal lacks jurisdiction. The judgment underscores the importance of procedural compliance and legal provisions in customs law for an effective dispute resolution mechanism. en-us Tue, 04 Jan 2022 00:00:00 +0530 Fri, 14 Jan 2022 08:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417056 The Tribunal dismissed the appeal, citing lack of jurisdiction under Section 129A(1) of the Customs Act to decide on matters concerning goods imported or exported as baggage. The decision emphasized adherence to statutory provisions and the delineation of jurisdictional boundaries, highlighting the availability of alternative avenues for redressal, such as revision before the Central Government under Section 129DD in cases where the Tribunal lacks jurisdiction. The judgment underscores the importance of procedural compliance and legal provisions in customs law for an effective dispute resolution mechanism. Case-Laws Customs Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417056