https://www.taxtmi.com/caselaws?id=420076 The Tribunal dismissed the appeals against Orders-in-Appeal related to importation/seizure from personal baggage, stating they were not maintainable before the Tribunal per the Proviso to Section 129A(1) of the Customs Act, 1962. The appellants were advised to approach the Revisionary Authority for further recourse. The decision was pronounced by the Member (Technical) of the Appellate Tribunal CESTAT Mumbai. This judgment clarifies the statutory limitations on appealing to the Tribunal for orders concerning goods imported or exported as baggage, emphasizing the need to adhere to the prescribed forum for challenging such orders. en-us Thu, 24 Feb 2022 00:00:00 +0530 Sat, 26 Mar 2022 08:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420076 The Tribunal dismissed the appeals against Orders-in-Appeal related to importation/seizure from personal baggage, stating they were not maintainable before the Tribunal per the Proviso to Section 129A(1) of the Customs Act, 1962. The appellants were advised to approach the Revisionary Authority for further recourse. The decision was pronounced by the Member (Technical) of the Appellate Tribunal CESTAT Mumbai. This judgment clarifies the statutory limitations on appealing to the Tribunal for orders concerning goods imported or exported as baggage, emphasizing the need to adhere to the prescribed forum for challenging such orders. Case-Laws Customs Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420076