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2014 (6) TMI 816 - CESTAT MUMBAIMaintainability of appeal - Jurisdiction of court - Held that:- As per the provisions of Sec. 129A of the Customs Act, the Tribunal has no power to entertain appeal where the Commissioner (Appeals) has passed orders in respect of goods imported or exported as baggage. Therefore, the appeal filed by the Revenue is dismissed as not maintainable - Decided against Revenue.
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