https://www.taxtmi.com/caselaws?id=768549 Tribunal jurisdiction over customs appeals turns on whether seized goods qualify as baggage under the Customs Act and the Baggage Rules, 2016. Jewellery worn or concealed on the person of an international passenger falls within the Rules' definition of baggage, bringing an appeal concerning such goods within the exclusion from Tribunal jurisdiction under Section 129A(1); the appropriate appellate forum must therefore be approached. Goods associated with passengers arriving on domestic flights do not attract the baggage presumption because the Baggage Rules apply to international arrivals. Appeals concerning domestic arrivals may consequently proceed before the Tribunal, subject to other procedural requirements. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768549 Tribunal jurisdiction over customs appeals turns on whether seized goods qualify as baggage under the Customs Act and the Baggage Rules, 2016. Jewellery worn or concealed on the person of an international passenger falls within the Rules' definition of baggage, bringing an appeal concerning such goods within the exclusion from Tribunal jurisdiction under Section 129A(1); the appropriate appellate forum must therefore be approached. Goods associated with passengers arriving on domestic flights do not attract the baggage presumption because the Baggage Rules apply to international arrivals. Appeals concerning domestic arrivals may consequently proceed before the Tribunal, subject to other procedural requirements. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768549