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    <title>2026 (7) TMI 1862 - CESTAT BANGALORE</title>
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    <description>Appellate jurisdiction over confiscation of gold brought into India as baggage is excluded from the Tribunal under clause (a) of the first proviso to Section 129A. Because the seized gold was brought as baggage, the prescribed remedy is a revision application before the Government of India&#039;s Revisionary Authority, rather than an appeal to the Tribunal. The Tribunal therefore lacks jurisdiction over such baggage-related confiscation orders.</description>
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      <title>2026 (7) TMI 1862 - CESTAT BANGALORE</title>
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      <description>Appellate jurisdiction over confiscation of gold brought into India as baggage is excluded from the Tribunal under clause (a) of the first proviso to Section 129A. Because the seized gold was brought as baggage, the prescribed remedy is a revision application before the Government of India&#039;s Revisionary Authority, rather than an appeal to the Tribunal. The Tribunal therefore lacks jurisdiction over such baggage-related confiscation orders.</description>
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