https://www.taxtmi.com/highlights?id=102499 The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty. en-us Sat, 08 Aug 2026 10:24:32 +0530 Sat, 08 Aug 2026 10:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102499 The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty. Highlights Customs Sat, 08 Aug 2026 10:24:32 +0530 https://www.taxtmi.com/highlights?id=102499