https://www.taxtmi.com/caselaws?id=795904 Appellate jurisdiction over baggage-related confiscation orders is statutorily excluded from the Tribunal's jurisdiction. Where gold brought into India as baggage is confiscated and the appeal challenges the Commissioner (Appeals)' order, the proper statutory remedy is a revision application before the Government of India's Revisionary Authority. Filing before the Tribunal may be treated as a bona fide error, but the Tribunal cannot entertain the baggage-related appeal. en-us Thu, 23 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795904 Appellate jurisdiction over baggage-related confiscation orders is statutorily excluded from the Tribunal's jurisdiction. Where gold brought into India as baggage is confiscated and the appeal challenges the Commissioner (Appeals)' order, the proper statutory remedy is a revision application before the Government of India's Revisionary Authority. Filing before the Tribunal may be treated as a bona fide error, but the Tribunal cannot entertain the baggage-related appeal. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795904