https://www.taxtmi.com/caselaws?id=802036 The first proviso to Section 129A(1) of the Customs Act excludes appellate jurisdiction over orders concerning goods imported or exported as passenger baggage. Gold brought into India by an international passenger remains baggage even if recovered from the passenger's trouser pocket rather than luggage. Non-declaration or concealment allegations concern the merits of confiscation and penalty and do not alter the statutory jurisdictional exclusion. Maintainability depends on the nature of the goods and transaction, not the relief sought. The applicable remedy for a baggage-related confiscation order lies in revision under Section 129DD before the competent Revisional Authority. en-us Thu, 29 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802036 The first proviso to Section 129A(1) of the Customs Act excludes appellate jurisdiction over orders concerning goods imported or exported as passenger baggage. Gold brought into India by an international passenger remains baggage even if recovered from the passenger's trouser pocket rather than luggage. Non-declaration or concealment allegations concern the merits of confiscation and penalty and do not alter the statutory jurisdictional exclusion. Maintainability depends on the nature of the goods and transaction, not the relief sought. The applicable remedy for a baggage-related confiscation order lies in revision under Section 129DD before the competent Revisional Authority. Case-Laws Customs Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802036