https://www.taxtmi.com/caselaws?id=470180 Restoration applications for ex parte dismissals may be treated as rectification applications where the appellant's absence is adequately explained, an internal filing direction was not communicated, and the pending application can be entertained by the same Bench. This permits recall of the ex parte dismissal and adjudication on merits. Tribunal appellate jurisdiction over seizure or confiscation of foreign currency is not excluded by the baggage-related exception merely because currency falls within the definition of goods. That exception is confined to baggage-rule violations and related declarations; appeals concerning seized foreign currency lie before the Tribunal rather than the Government's Revisional Authority. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 18 Jul 2026 20:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470180 Restoration applications for ex parte dismissals may be treated as rectification applications where the appellant's absence is adequately explained, an internal filing direction was not communicated, and the pending application can be entertained by the same Bench. This permits recall of the ex parte dismissal and adjudication on merits. Tribunal appellate jurisdiction over seizure or confiscation of foreign currency is not excluded by the baggage-related exception merely because currency falls within the definition of goods. That exception is confined to baggage-rule violations and related declarations; appeals concerning seized foreign currency lie before the Tribunal rather than the Government's Revisional Authority. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470180