https://www.taxtmi.com/caselaws?id=800461 Section 129A(1), through its first proviso, excludes appellate jurisdiction over orders concerning goods imported or exported as baggage. Gold chains brought into India by an arriving international passenger retain their character as baggage regardless of recovery from the passenger, alleged non-declaration, concealment, intended use, invoice, or duty-evasion allegations. Challenges to orders concerning such baggage imports must proceed through revision before the Central Government under Section 129DD of the Customs Act, 1962, rather than through an appeal to the Tribunal. en-us Tue, 06 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800461 Section 129A(1), through its first proviso, excludes appellate jurisdiction over orders concerning goods imported or exported as baggage. Gold chains brought into India by an arriving international passenger retain their character as baggage regardless of recovery from the passenger, alleged non-declaration, concealment, intended use, invoice, or duty-evasion allegations. Challenges to orders concerning such baggage imports must proceed through revision before the Central Government under Section 129DD of the Customs Act, 1962, rather than through an appeal to the Tribunal. Case-Laws Customs Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800461