Tribunal Can't Hear Appeals on Gold Bars as Baggage u/s 129; Baggage Rules, 2016 Apply.

Jurisdiction/power of Tribunal to hear the appeal - Section 129 of Customs Act - Gold bars imported as Baggage - Baggage Rules, 2016 are applicable - Order of Commissioner (Appeals) which relates to the goods imported as baggage is not maintainable before this Tribunal .....

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