https://www.taxtmi.com/highlights?id=100983 The Tribunal held that the proviso excluding appellate jurisdiction for orders relating to goods imported or exported as baggage must be construed strictly. Because the appellant was intercepted before entering the Customs clearance area and the dispute did not arise from baggage declaration, assessment or examination, the matter was not directly and substantially a baggage case. The real controversy concerned seizure and confiscation of foreign currency for alleged FEMA or Customs violations. Currency and baggage were treated as distinct, so seizure of currency did not by itself attract the baggage bar. The preliminary objection was rejected and the appeal was held maintainable for hearing on merits. en-us Mon, 22 Jun 2026 08:39:17 +0530 Mon, 22 Jun 2026 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100983 The Tribunal held that the proviso excluding appellate jurisdiction for orders relating to goods imported or exported as baggage must be construed strictly. Because the appellant was intercepted before entering the Customs clearance area and the dispute did not arise from baggage declaration, assessment or examination, the matter was not directly and substantially a baggage case. The real controversy concerned seizure and confiscation of foreign currency for alleged FEMA or Customs violations. Currency and baggage were treated as distinct, so seizure of currency did not by itself attract the baggage bar. The preliminary objection was rejected and the appeal was held maintainable for hearing on merits. Highlights Customs Mon, 22 Jun 2026 08:39:17 +0530 https://www.taxtmi.com/highlights?id=100983