https://www.taxtmi.com/caselaws?id=441085 The Tribunal dismissed the appeal, holding that it lacked jurisdiction to decide on confiscated goods imported as baggage, following the proviso to Section 129A. The analysis concluded that the confiscated goods were considered as baggage under Baggage Rules 2016 and Customs Act provisions, aligning with judicial precedents that consistently upheld the Tribunal's limited jurisdiction in baggage-related matters. The appellant was advised to seek recourse before the Revisionary Authority if desired, emphasizing the importance of respecting jurisdictional boundaries in such cases. en-us Wed, 26 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441085 The Tribunal dismissed the appeal, holding that it lacked jurisdiction to decide on confiscated goods imported as baggage, following the proviso to Section 129A. The analysis concluded that the confiscated goods were considered as baggage under Baggage Rules 2016 and Customs Act provisions, aligning with judicial precedents that consistently upheld the Tribunal's limited jurisdiction in baggage-related matters. The appellant was advised to seek recourse before the Revisionary Authority if desired, emphasizing the importance of respecting jurisdictional boundaries in such cases. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441085