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Issues:
1. Appeal regarding the import of goods under the Arms and Ammunition Act. 2. Interpretation of provisions of Section 129A of the Customs Act regarding baggage. 3. Jurisdiction of the Appellate Tribunal in cases related to baggage. Analysis: 1. The appeal before the Appellate Tribunal pertained to the import of goods covered under the Arms and Ammunition Act. The respondent argued that the issue involved in the case revolved around the classification of the imported goods as baggage, as highlighted in the order of the Commissioner (Appeals). 2. The Appellate Tribunal examined the records and noted that the show cause notice specifically mentioned the import of a commercial quantity of parts of Arms and Ammunition disguised as bona fide baggage. The Tribunal observed that Section 129A of the Customs Act restricts its jurisdiction in matters related to baggage if an order has been issued by the Commissioner (Appeals) under Section 128A. Therefore, the Tribunal concluded that since the issue concerned baggage, the Revenue had the option to seek redressal from the Joint Secretary in the Government of India. 3. Based on the above analysis, the Tribunal held that the appeals were not maintainable before them due to the nature of the issue being related to baggage, and dismissed the stay petitions accordingly. The Tribunal also disposed of the miscellaneous application, stating that the Revenue could pursue the available remedies under the Customs Act, 1962 by approaching the appropriate authority. This decision emphasized the jurisdictional limitations of the Tribunal in matters concerning baggage and directed the Revenue to seek recourse through the prescribed channels. This judgment underscores the importance of understanding the specific provisions of the Customs Act concerning jurisdictional matters and the appropriate avenues for seeking redressal based on the nature of the issue at hand.
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