https://www.taxtmi.com/caselaws?id=428542 Where the applicable Baggage Rules expressly extend the baggage regime to articles carried on the person, jewellery worn by a passenger may be treated as baggage and the dispute falls within the statutory bar on Tribunal jurisdiction under the proviso to Section 129A(1) of the Customs Act, 1962. Applying the 2016 Rules and their legal fiction, the Court distinguished the earlier regime and concluded that the appeal concerned baggage. The Tribunal therefore lacked jurisdiction, its order was set aside, and the statutory revision remedy was left open. en-us Thu, 01 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428542 Where the applicable Baggage Rules expressly extend the baggage regime to articles carried on the person, jewellery worn by a passenger may be treated as baggage and the dispute falls within the statutory bar on Tribunal jurisdiction under the proviso to Section 129A(1) of the Customs Act, 1962. Applying the 2016 Rules and their legal fiction, the Court distinguished the earlier regime and concluded that the appeal concerned baggage. The Tribunal therefore lacked jurisdiction, its order was set aside, and the statutory revision remedy was left open. Case-Laws Customs Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428542