2019 (6) TMI 728 - AT - Customs

Maintainable of appeal - importation of goods through baggage - HELD THAT - In terms of Section 129A (1) proviso (a), the appeal is not maintainable before this Tribunal, therefore, we dismiss the appeal as not maintainable - The appellant is at the liberty to take their own recourse as prescribed in the law.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as not maintainable due to importation of goods through baggage, as per Section 129A (1) proviso (a). Appellant advised to seek recourse as per law.