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    <title>2023 (1) TMI 308 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeals challenging an order upholding confiscation of gold chains from passenger baggage at the airport terminal. The issue revolved around the Tribunal&#039;s jurisdiction to hear such appeals. Citing conflicting judgments, the Tribunal relied on a Madras High Court decision indicating that in similar cases, the appeal does not lie before the Tribunal but before the revisionary authority, the Government of India. Consequently, the Tribunal found the appeals lacked jurisdiction and were dismissed, granting the appellants liberty to seek redress through a revision application to the Government of India.</description>
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      <title>2023 (1) TMI 308 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=432561</link>
      <description>The Tribunal dismissed the appeals challenging an order upholding confiscation of gold chains from passenger baggage at the airport terminal. The issue revolved around the Tribunal&#039;s jurisdiction to hear such appeals. Citing conflicting judgments, the Tribunal relied on a Madras High Court decision indicating that in similar cases, the appeal does not lie before the Tribunal but before the revisionary authority, the Government of India. Consequently, the Tribunal found the appeals lacked jurisdiction and were dismissed, granting the appellants liberty to seek redress through a revision application to the Government of India.</description>
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      <pubDate>Thu, 05 Jan 2023 00:00:00 +0530</pubDate>
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