https://www.taxtmi.com/caselaws?id=800639 Appellate Tribunal jurisdiction under Section 129A extends to confiscation orders concerning a domestically registered conveyance, Indian currency, redemption fine and penalty where the goods are neither imported nor exported and the vehicle was not seized while carrying smuggled goods. Such orders do not fall within the statutory exceptions for baggage, specified un-unloaded import goods or drawback. Consequently, the appellate remedy before the Appellate Tribunal applies, and revision under Section 129DD is not maintainable. en-us Thu, 01 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800639 Appellate Tribunal jurisdiction under Section 129A extends to confiscation orders concerning a domestically registered conveyance, Indian currency, redemption fine and penalty where the goods are neither imported nor exported and the vehicle was not seized while carrying smuggled goods. Such orders do not fall within the statutory exceptions for baggage, specified un-unloaded import goods or drawback. Consequently, the appellate remedy before the Appellate Tribunal applies, and revision under Section 129DD is not maintainable. Case-Laws Customs Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800639