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2015 (5) TMI 50 - AT - CustomsConfiscation of Indian Currency - attempt of export of Indian currency as baggage - Held that:- In such nature of case the appeal does not lie before this Tribunal in terms of Section 129A - From the clause (a) of first proviso to Section 129A, it is clear that in case of any goods of import and export as baggage, the appeal does not lie before this appellate Tribunal. However, the appellant was supposed to file Revision Application before the Revisionary Authority of Government of India under Section 129DD of Customs Act, 1962. - present appeal is not maintainable before this Tribunal - Decided against assessee.
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