https://www.taxtmi.com/caselaws?id=762596 The Tribunal's appellate jurisdiction under the Customs Act does not extend to orders relating to goods imported or exported as baggage. Because the dispute arose from seizure of foreign currency in baggage, and the appellant accepted that the matter lay before the revisional authority, the appeal could not be entertained. The Tribunal therefore held that the appeal was not maintainable and directed that it be returned for presentation before the appropriate forum. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762596 The Tribunal's appellate jurisdiction under the Customs Act does not extend to orders relating to goods imported or exported as baggage. Because the dispute arose from seizure of foreign currency in baggage, and the appellant accepted that the matter lay before the revisional authority, the appeal could not be entertained. The Tribunal therefore held that the appeal was not maintainable and directed that it be returned for presentation before the appropriate forum. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762596