Appeal shall lie before the Tribunal under Section 129A or not - ...

Customs

November 10, 2021

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in respect of any order which relates to any goods imported or exported as baggage. The gold which is imported here having been excluded by the definition of “personal effects” under Baggage Rules ibid, automatically falls within the ambit of baggage. - AT

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Appeal shall lie before the Tribunal under Section 129A or not - ...

Customs

November 10, 2021

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