2015 (1) TMI 1130

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..... i Rakesh Puri, DR, for the Respondent. ORDER Revenue makes an objection stating that when the goods came in baggage but not in cargo, the dispute relating to baggage shall not be subject to jurisdiction of Tribunal under first proviso to Section 129A(1) of the Customs Act, 1962. The jurisdiction lies to the Revisional authority for revision remedy. 2. On the previous occasion, Revenue was .....

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..... this appeal came in baggage is not in dispute. In view of above position of law, the dispute arising in the present appeal being relating to goods came in baggage, Tribunal has no jurisdiction to deal this appeal for which that is dismissed not being maintainable. 5. Ld. Counsel at this stage states that if Tribunal has no jurisdiction, the appellant being under a bona fide belief that remed .....

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