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2017 (9) TMI 1749 - CGOVT - CustomsMaintainability of revision application - town seizure of the smuggled goods - Section 129DD read with sub-section (1) of Section 129A of the Customs Act - Held that:- It is clearly a town seizure case and is not a baggage matter at all. There is no clue in the RA by which this case can be related with a baggage. Therefore, Government considers that a revision application in respect of the Commissioner (Appeals)’s order involving the town seizure of the smuggled goods cannot be entertained under Section 129DD read with sub-section (1) of Section 129A of the Customs Act - revision application dismissed as not maintainable.
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