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2022 (3) TMI 1114 - AT - CustomsMaintainability of appeal - Appropriate forum - importation/seizure from personal baggage - Proviso to Section 129A(1) of the Customs Act, 1962 - HELD THAT:- Proviso to Section 129A(1) of the Customs Act, 1962 states that appeal against an order passed by the Commissioner (Appeals) which relates to any goods imported or exported as baggage, shall not lie to the Tribunal. These appeals are not maintainable before this Tribunal and are accordingly dismissed.
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