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TMI Blog2023 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... uch order, interalia, relates to any goods imported or exported as baggage. 2. Countering this preliminary objection, the Learned Advocate for the appellant has valiantly argued that this appeal is rightfully maintainable before this Tribunal in the facts of the case and rules. He has also relied on two judgments of Tribunal namely Ahamed Gani Natchiar Vs Commissioner of Customs, Chennai [2020 (9) TMI 267 CESTAT-Chennai] and Asalam Khan Vs Commissioner of Central Excise and Customs, Central goods & Service Tax, Jaipur [2021 (1) TMI 768 CESTAT-NEW DELHI] in support of his argument that the Tribunal has the jurisdiction to hear the appeal. He has also relied on Baggage Rules 2016 to support his argument that the nature of the goods confiscat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the Tribunal has agreed with the objection of the Revenue that the Tribunal has no jurisdiction to entertain baggage matter for which the appellant has right to choose the Revisionary Authority, and thereafter dismissed the appeal. 5. In the order the Hon'ble High Court, interalia, observed as under: "6. It is not in dispute that as against the order of Commissioner (Appeals-I), only a revision lies before the Joint Secretary viz., the revisional authority, but, by misconception, the appellant had approached the CESTAT and now, the CESTAT also had dismissed the appeal on the ground of jurisdiction." 6. I have gone through the facts of the case. It is not disputed that Ms. Ayesha Begum, who arrived from Jeddah to Hyderabad by Flig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in terms of Section 111(l) and 111(m), even though it will continue to be covered by Baggage Rules itself. Thus, there is a clear understanding that the confiscated goods were in the category of "baggage" and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. 8. Since the Learned Advocate has argued that in the facts of the case, the seized/confiscated goods namely gold in various forms, would not be in the nature of baggage, it is relevant to analyse this aspect. The term "baggage" has not been defined in the Baggage Rules 2016 and therefore definition under Customs Act has to be relied upon in terms of Rule 2(2) of said rules. Baggage has been defined under Section 2(3) under Customs Act as "baggage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was that these are smuggled goods and therefore cannot be called as imported goods at all and only in the case of imported goods, imported as baggage, the Tribunal has no jurisdiction. According to Section 2(25) of Customs Act, 1962, 'imported goods' means any goods brought into India from a place outside India but does not include the goods which have been cleared for home consumption. According to the definition of the 'goods' as already mentioned above, the baggage forms part of the goods. When we read these two definitions together, what emerges is that when the goods are brought into India from a place outside India (in this case, baggage) till they are cleared for home consumption, they are considered as imported goods. In this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the direction of the Hon'ble High Court and it was also noted that the Revenue had not raised this issue of jurisdiction before the Hon'ble High Court. However, the Learned DR points out that on appeal by the Revenue against this order of the Tribunal entertaining the appeal filed by the appellant, the Hon'ble High Court disposed off the petition by making an observation that in terms of the proviso to Section 129A of the Customs, Act and appeal lies only before Revisionary Authority and therefore set aside the order of the Tribunal as bad in law. Therefore, this citation has still not support. Similarly, in the case of Asalam Khan Vs Commissioner of Central Excise and Customs, Central Goods & Service Tax, Jaipur [2021 (1) TMI 768 CESTAT-N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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