2022 (1) TMI 521

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..... risdiction to decide any appeal in respect of an order referred to in Clause (b) of Section 129 A (1) if such order relates to goods imported or exported as baggage. In fact, a perusal of the Section 129DD indicates that a revision may lie before the Central Government. As the Tribunal does not have the jurisdiction to decide the appeal, it stands dismissed. - CUSTOMS APPEAL NO. 50001 OF 2019 .....

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..... ction has been raised by Shri Rakesh Kumar, learned Authorized Representative of the Department that this appeal would not be maintainable before the Tribunal in view of the proviso contained to Section 129 A (1) of the Customs Act. 4. There is substance in the submission made by Shri Rakesh Kumar, learned Authorized Representative. 5. The proviso clearly stipulates that no appeal shall lie .....

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