https://www.taxtmi.com/highlights?id=105725 Section 129A of the Customs Act bars Tribunal appeals against Commissioner (Appeals) orders relating to goods imported or exported as baggage. Revision lies to the Central Government under section 129DD and must be sought within three months of communication, subject to a further three months for sufficient cause. Articles carried on an international passenger's person may qualify as baggage; concealment, non-declaration, confiscation or denial of a concession do not ordinarily change the forum. Currency, proceedings based on an independent export prohibition and goods found after domestic arrival require separate jurisdictional assessment; physical association with a traveller is not conclusive. en-us Mon, 02 Nov 2026 17:31:59 +0530 Mon, 02 Nov 2026 17:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105725 Section 129A of the Customs Act bars Tribunal appeals against Commissioner (Appeals) orders relating to goods imported or exported as baggage. Revision lies to the Central Government under section 129DD and must be sought within three months of communication, subject to a further three months for sufficient cause. Articles carried on an international passenger's person may qualify as baggage; concealment, non-declaration, confiscation or denial of a concession do not ordinarily change the forum. Currency, proceedings based on an independent export prohibition and goods found after domestic arrival require separate jurisdictional assessment; physical association with a traveller is not conclusive. Highlights Customs Mon, 02 Nov 2026 17:31:59 +0530 https://www.taxtmi.com/highlights?id=105725