https://www.taxtmi.com/caselaws?id=301423 The proviso to Section 129A of the Customs Act bars Tribunal appeals only for orders relating to goods imported or exported as baggage, and Indian currency remains distinct from baggage even if recovered from it. On that reasoning, the Appellate Tribunal retained jurisdiction and the objection to maintainability failed. Because the matter did not fall within the baggage exception, revision under Section 129DD was not the exclusive remedy, and the appeal before the Tribunal remained maintainable. The commentary therefore confirms that currency found in baggage does not by itself trigger the appellate bar. en-us Tue, 14 Dec 2010 00:00:00 +0530 Mon, 04 Apr 2022 15:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301423 The proviso to Section 129A of the Customs Act bars Tribunal appeals only for orders relating to goods imported or exported as baggage, and Indian currency remains distinct from baggage even if recovered from it. On that reasoning, the Appellate Tribunal retained jurisdiction and the objection to maintainability failed. Because the matter did not fall within the baggage exception, revision under Section 129DD was not the exclusive remedy, and the appeal before the Tribunal remained maintainable. The commentary therefore confirms that currency found in baggage does not by itself trigger the appellate bar. Case-Laws Customs Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301423