https://www.taxtmi.com/caselaws?id=796660 The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported or exported as baggage. Where gold chains were brought by a passenger from Kuwait in checked-in baggage and proceedings concerned alleged non-declaration, improper importation, seizure, confiscation and penalty, those merits issues do not displace the statutory exclusion. The prescribed remedy is revision before the competent Revisional Authority under Section 129DD, rather than an appeal to the Tribunal. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796660 The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported or exported as baggage. Where gold chains were brought by a passenger from Kuwait in checked-in baggage and proceedings concerned alleged non-declaration, improper importation, seizure, confiscation and penalty, those merits issues do not displace the statutory exclusion. The prescribed remedy is revision before the competent Revisional Authority under Section 129DD, rather than an appeal to the Tribunal. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796660