2021 (11) TMI 284

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...., Superintendent (AR) For the Respondent ORDER PER: P. DINESHA The assessee has filed this appeal before this forum against the common Orders-in-Appeal Nos. 63-64/2019 dated 24/04/2019. The Revenue has also preferred cross-objections, primarily contending that since the Baggage Rules, 2016 is involved, no appeal shall lie before the Tribunal under Section 129A but the assessee should file....

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....y. 4. Baggage Rules, 2016 defines "personal effects" to mean things required for satisfying daily necessities but does not include jewellery. So, when the jewellery on a person is itself excluded, the gold that was not worn but hidden, gets automatically excluded. Further, Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in respect of any order which relates to any goo....