2024 (12) TMI 176 - AT - Customs

Maintainability of appeal in terms of proviso to Section 129A of CA - HELD THAT - As per Section 129A(1) proviso of Customs Act 1962 the Tribunal has no jurisdiction to decide this appeal therefore appeal is liable to be returned to appellant for filing before the appropriate authority. The appeal is disposed off accordingly.

Summary

The appeal was found not maintainable before the Tribunal as it related to goods imported as baggage. The appeal was disposed off and returned to the appellant for filing before the appropriate authority. The judgment cited relevant legal provisions and previous judgments to support the decision.