Under Section 129A(1) of the Customs Act, appeals are not maintainable if they relate to orders regarding any goods imported or exported as “baggage”
In a recent order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai, the jurisdiction over four defect appeals concerning goods allegedly imported as “baggage” but intercepted from domestic terminals came under detailed scrutiny. The tribunal, comprising Shri P. Dinesha (Judicial Member) and Shri M. Ajit Kumar (Technical Member), examined the legal validity…
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