2010 (8) TMI 815

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..... l if the order relates to any goods imported or exported as baggage - the Tribunal has no jurisdiction in the present case - appeal rejected as not maintainable. - C/371/2009 - Final Order No. A/1079/2010-WZB/AHD - Dated:- 6-8-2010 - Shri B.S.V. Murthy, J. Shri J.C. Patel, Advocate, for the Appellant. Shri R. Nagar, SDR, for the Respondent. ORDER Shri Y.R. Iyer, the appellant her .....

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..... rder, it occurred to me that the Tribunal has no jurisdiction to hear the appeal on this issue. According to Section 129A of Customs Act, 1962, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal if the order relates to any goods imported or exported as baggage. Therefore this appeal has to be rejected as not maintainable with u .....

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