CESTAT Lacks Jurisdiction on Appeal Over Goods Imported or Exported as Domestic Baggage as per S. 129A(1) of Customs Act

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled that it lacks jurisdiction to entertain appeals over goods imported or exported as domestic baggage, as per Section 129A of the Customs Act. The tribunal clarified the limitations on its appellate powers, specifically excluding cases related to customs assessments of personal baggage. Such appeals would likely fall under a different appellate authority or procedure as prescribed under the Customs Act.