2018 (11) TMI 1305

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.... Heard both sides. 2. This is an appeal filed against order-in-appeal No. MUM-CUSTM-PAX-APP-517 & 518/2017-18 dated 19.9.2017 passed by Commissioner of Customs (Appeals), Mumbai. 3. At the outset, learned AR for the Revenue raises a preliminary objection submitting that since the issue relates to import of goods as baggage and the penalty on the appellant imposed is being contested, therefor....

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....he import of goods as baggage. In view of the specific stipulation contained in the first proviso to Section 129A of the Customs Act, 1962, the jurisdiction of this Tribunal is ousted in cases relating to import of goods as baggage and the revision application against such order would lie before the Government of India. In these circumstances, the appeal is dismissed as not maintainable. However, ....