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2010 (7) TMI 307 - DELHI HIGH COURTDemand under Foreign Travel Tax (FTT) - Competent jurisdiction against the order of Commissioner (appeals) under Rule 11 of the Inland Air Travel Tax Rules, 1989 - Held that: - above, against the order of the Commissioner (Appeals), Customs, only revision is provided and that too, this revision lies to the Central Government. CESTAT does not come into the picture at all in these Rules. Therefore, it is a case of inherent lack of jurisdiction on the part of CESTAT to entertain such an appeal and such an order would clearly be null and void in the eyes of law as also has been seen in the aforementioned cases. Respondent was misled by none else but by the office of the Commissioner (Appeals) who misguided the respondent by stating that appeal under Section 129(A) of the Customs Act could be preferred against his order before the CESTAT. Therefore, while granting opportunity to the respondent to prefer revision against the order of the Commissioner (Appeals), we direct if such a revision if preferred within two months, the revision shall not be dismissed on the ground of limitation and shall be entertained on merits by the Central Government.
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