https://www.taxtmi.com/highlights?id=104633 The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as baggage. Gold chains brought into India by an arriving international passenger retain their character as baggage regardless of the method of carriage or issues concerning the merits of confiscation. Challenges to confiscation orders involving such baggage must therefore be pursued through the statutory revisionary remedy under Section 129DD, rather than by appeal before the Tribunal. Appeal papers filed before the Tribunal are to be returned for pursuing revision. en-us Wed, 07 Oct 2026 08:26:38 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104633 The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as baggage. Gold chains brought into India by an arriving international passenger retain their character as baggage regardless of the method of carriage or issues concerning the merits of confiscation. Challenges to confiscation orders involving such baggage must therefore be pursued through the statutory revisionary remedy under Section 129DD, rather than by appeal before the Tribunal. Appeal papers filed before the Tribunal are to be returned for pursuing revision. Highlights Customs Wed, 07 Oct 2026 08:26:38 +0530 https://www.taxtmi.com/highlights?id=104633