Appeal's Maintainability at CESTAT Hinges on Misinterpretation of 'Goods' and 'Baggage' Under Baggage Rules, Section 113(d) Involved.

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....Maintainability of Appeal before CESTAT - Baggage Rules - misreading of the terms ‘goods’ and ‘baggage’ - In any case and once the department themselves had asserted that the goods in question were liable to be confiscated in terms of Section 113(d), the objection taken to the maintainability of the appeal would not sustain. - HC....