2014 (6) TMI 816

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..... e Customs Act, the Tribunal has no power to entertain appeal where the Commissioner (Appeals) has passed orders in respect of goods imported or exported as baggage. Therefore, the appeal filed by the .....

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..... ge. The respondents raised preliminary objection that the Tribunal has no jurisdiction to entertain the appeal against the order passed by the Commissioner (Appeals) in respect of goods imported as ba .....

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