https://www.taxtmi.com/caselaws?id=793685 The proviso to Section 129A(1) of the Customs Act bars appeals only where the dispute is directly and substantially about import or export of goods as baggage, and such exclusion must be construed strictly. On the stated facts, the appellant was intercepted before entering the Customs clearance area and before any baggage examination or declaration could begin, while the dispute arose from seizure and confiscation of foreign currency. The Tribunal distinguished the revenue's authorities on facts and treated the currency as not having assumed the legal character of baggage for appellate-jurisdiction purposes. The proviso was therefore held not to bar the appeal, and the Tribunal was held competent to hear the matter on merits. en-us Fri, 19 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793685 The proviso to Section 129A(1) of the Customs Act bars appeals only where the dispute is directly and substantially about import or export of goods as baggage, and such exclusion must be construed strictly. On the stated facts, the appellant was intercepted before entering the Customs clearance area and before any baggage examination or declaration could begin, while the dispute arose from seizure and confiscation of foreign currency. The Tribunal distinguished the revenue's authorities on facts and treated the currency as not having assumed the legal character of baggage for appellate-jurisdiction purposes. The proviso was therefore held not to bar the appeal, and the Tribunal was held competent to hear the matter on merits. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793685