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Issues:
Jurisdiction of the Tribunal to decide the appeal against the order-in-appeal related to goods classified as "Baggages." Analysis: The judgment revolves around determining the jurisdiction of the Tribunal to hear an appeal regarding goods categorized as "Baggages." The key issue is whether the goods in question can be classified as "Baggages," which would impact the Tribunal's authority to decide the appeal. The applicant argued that since there was no passenger involved, the goods cannot be termed as "baggage." The term "baggage" was not explicitly defined in the Customs Act, leading to a discussion on its relationship with passengers. The applicant also highlighted exemption notifications and the absence of the term "baggage" in lower authorities' orders as supporting arguments for the Tribunal's jurisdiction. The Tribunal examined the arguments presented and found merit in the applicant's contentions. It was established that the goods, belonging to a deceased person and claimed by the applicant based on a Will, were not related to a passenger. The absence of a passenger and the circumstances surrounding the goods' ownership led the Tribunal to conclude that the goods could not be treated as "baggage." Consequently, the Tribunal held that it had jurisdiction to decide the appeal, as the goods did not fall under the category of "Baggages." This decision was supported by the interpretation that "baggage" presupposes the presence of a passenger, a criterion not met in this case. Additionally, the judgment referenced paragraphs 7-9 of a previous High Court judgment to support the interpretation of "baggage." The cited paragraphs emphasized the inclusive nature of the term "goods" in relation to "baggage" and provided detailed definitions of "baggage" as encompassing the personal belongings of travelers. The Tribunal's decision aligned with the expansive understanding of "baggage" as luggage carried by passengers, further reinforcing the rationale behind the jurisdictional determination in this case. In conclusion, the Tribunal allowed the Misc. Application, affirming its jurisdiction to hear and decide the appeal concerning the goods in question. The judgment emphasized the contextual interpretation of "baggage" in connection to passengers and luggage, ultimately establishing the Tribunal's authority in the matter. The appeal was scheduled for a future hearing, following the resolution of the jurisdictional issue.
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