No Jurisdiction To Entertain Appeal Over Goods Imported Or Exported As Domestic Baggage Under Proviso To S.129A(1) Of Customs Act: CESTAT Chennai

The Chennai CESTAT ruled that the proviso to Section 129A(1) of the Customs Act lacks jurisdiction to entertain appeals pertaining to any goods imported or exported as baggage. The tribunal clarified the scope of its appellate powers under the Customs Act, specifically excluding matters related to goods classified as baggage. This ruling has implications for individuals seeking to appeal customs orders concerning their personal belongings brought into or taken out of the country.