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2018 (4) TMI 1648 - CGOVT - CustomsJurisdiction - Import of live cartridges and ammunition of different specifications - requirement of specific import license issued from DGFT - Baggage Rules - Held that:- The Government has examined the matter and it is observed at the outset that it is not in dispute that the ammunitions were imported by the applicant as cargo and the above referred Bill of Entry was filed under Section 46 of the Customs Act, 1962 for clearance of the same. Thus, the goods were not imported as baggage. Whereas, as per first proviso to Section 129A read with Section 129DD of Customs Act, 1962, a revision application can be filed before the Government against the order-in-appeal if it relates to the issue of baggage, drawback of duty and short landing of the goods. The dispute is regarding import of the ammunition as normal cargo. Therefore, the Government does not have jurisdiction to deal with the present Revision Application - the Revision Application is rejected as not maintainable before the Government.
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