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    <title>2025 (6) TMI 1190 - CESTAT MUMBAI</title>
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    <description>The SC held that CESTAT lacks jurisdiction to hear appeals related to baggage goods under sections 79 and 80 of the Customs Act. The statutory bar in section 129A prevents the Tribunal from entertaining such appeals. The court directed the appellant to withdraw the current appeal and refile before the Revisional Authority, with liberty to seek limitation exemption under section 14 of the Limitation Act.</description>
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      <description>The SC held that CESTAT lacks jurisdiction to hear appeals related to baggage goods under sections 79 and 80 of the Customs Act. The statutory bar in section 129A prevents the Tribunal from entertaining such appeals. The court directed the appellant to withdraw the current appeal and refile before the Revisional Authority, with liberty to seek limitation exemption under section 14 of the Limitation Act.</description>
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