https://www.taxtmi.com/caselaws?id=773714 The Tribunal dismissed the appeal on jurisdictional grounds, holding that appeals against Commissioner (Appeals) orders under section 128A relating to baggage are barred by the proviso to section 129A(1)(b) of the Customs Act, 1962. The appellant was intercepted carrying undeclared gold biscuits in hand baggage, which constituted goods imported as baggage within the statutory meaning. The Tribunal ruled it lacked jurisdiction to hear such appeals, directing the appellant to approach the competent authority while protecting limitation periods during the pending appeal. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773714 The Tribunal dismissed the appeal on jurisdictional grounds, holding that appeals against Commissioner (Appeals) orders under section 128A relating to baggage are barred by the proviso to section 129A(1)(b) of the Customs Act, 1962. The appellant was intercepted carrying undeclared gold biscuits in hand baggage, which constituted goods imported as baggage within the statutory meaning. The Tribunal ruled it lacked jurisdiction to hear such appeals, directing the appellant to approach the competent authority while protecting limitation periods during the pending appeal. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773714