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2016 (8) TMI 393 - CESTAT CHENNAIAppeal – goods imported/exported as baggage - maintainability - section 129A(1) read with section 129DD – Held that: - section 129DD confers jurisdiction on the Revisionary Authority to hear the appeal of the baggage cases. Also proviso to section 129A states this section not applicable for cases where any goods imported/exported as baggage. Section 123 of the Customs Act has brought gold into the purview of law as notified goods which is restricted and requires the burden of proof to be discharged by the importer of the gold. The gold appearing in that section also covers the gold appearing in Annexure I to Baggage Rules, 1998. Revenue has also brought out that there is a Baggage Regulation made which is Customs Baggage Declaration Regulations, 2013 to deal with baggage cases. Tribunal has no jurisdiction to entertain a baggage matter for which the appellant may choose to exercise its right of revision before the Revisionary Authority – appeal dismissed.
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