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Issues:
1. Maintainability of the appeal under Section 129A of the Customs Act. Detailed Analysis: 1. Maintainability of the appeal under Section 129A of the Customs Act: The appeal before the Appellate Tribunal was filed by the appellant against the orders passed by the Commissioner (Appeals) regarding the confiscation of goods imported as baggage. The appellant arrived at Hyderabad and declared a Video Camera of Sony make, but upon personal search, the department found additional goods such as gold ornaments, silver ring, and digital diaries. The appellant's eligibility for free baggage allowance was disputed, leading to the confiscation of the goods. The appellant contended that the appeal is maintainable under the second proviso to Section 129A as the goods were confiscated under Section 111(d). However, the department argued that the appeal is not maintainable due to the first proviso of Section 129A, which restricts appeals related to goods imported or exported as baggage. 2. Interpretation of Section 129A and application of provisos: The Tribunal examined Section 129A of the Customs Act, which outlines the orders against which an appeal can be filed before the Appellate Tribunal. The first proviso of Section 129A explicitly states that no appeal shall lie to the Tribunal concerning orders related to goods imported or exported as baggage. Since the order in question pertained to baggage items imported by the appellant, the first proviso was deemed applicable. The Tribunal emphasized that the second proviso comes into play only when the first proviso is not applicable. Consequently, as the order directly related to goods imported as baggage, the jurisdiction of the Tribunal was ousted, rendering the appeal not maintainable before the Tribunal. 3. Conclusion and direction for proper forum: Based on the interpretation of Section 129A and the specific circumstances of the case, the Tribunal concluded that a revision petition would be the appropriate course of action instead of an appeal. Accordingly, the Tribunal held that the appeal was not maintainable and directed the Registry to return the appeal papers and stay petition to the appellant for presentation before the proper forum. The Tribunal formally dismissed the stay petition and the appeal for statistical purposes. In summary, the judgment focused on the interpretation of Section 129A of the Customs Act to determine the maintainability of the appeal before the Appellate Tribunal. The specific application of the provisos within the section, particularly the first proviso concerning goods imported as baggage, led to the conclusion that the appeal was not maintainable, necessitating the filing of a revision petition instead.
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