https://www.taxtmi.com/highlights?id=104718 The Appellate Tribunal's jurisdiction is excluded only for appellate orders concerning baggage, specified goods loaded for import but not unloaded, or drawback. Confiscation of Indian currency, mobile phones and a domestically registered car, coupled with a smuggling-related penalty, did not fall within those excluded categories because the items were neither imported nor exported and the car was not loaded with gold when seized. The prescribed remedy was therefore an appeal to the Appellate Tribunal, not a revision application. The writ petition was dismissed, with liberty to file the appeal within thirty days; it must be decided on merits without reference to limitation. en-us Fri, 09 Oct 2026 10:55:36 +0530 Fri, 09 Oct 2026 10:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104718 The Appellate Tribunal's jurisdiction is excluded only for appellate orders concerning baggage, specified goods loaded for import but not unloaded, or drawback. Confiscation of Indian currency, mobile phones and a domestically registered car, coupled with a smuggling-related penalty, did not fall within those excluded categories because the items were neither imported nor exported and the car was not loaded with gold when seized. The prescribed remedy was therefore an appeal to the Appellate Tribunal, not a revision application. The writ petition was dismissed, with liberty to file the appeal within thirty days; it must be decided on merits without reference to limitation. Highlights Customs Fri, 09 Oct 2026 10:55:36 +0530 https://www.taxtmi.com/highlights?id=104718