2011 (8) TMI 1000 - HC - Customs

Summary

Issues involved: Challenge to Tribunal's decision on maintainability of appeal under Section 129A of the Customs Act, 1962.

Summary:
The Department appealed the decision of the Customs, Excise & Service Tax Appellate Tribunal (Tribunal) regarding the jurisdiction to entertain cases involving payment of drawback. The Tribunal rejected the appeal, stating that it lacked jurisdiction under Section 129A of the Customs Act, 1962. The Department argued that the Commissioner (Appeals), Surat did not have jurisdiction, citing a Bombay High Court decision. However, the High Court upheld the Tribunal's decision, emphasizing that Section 129A clearly prohibits appeals involving payment of drawback. The Court suggested that any jurisdictional errors should be rectified through the appropriate forum. The Tax Appeal was disposed of, allowing the Department to challenge the Commissioner (Appeals), Surat's order within the legal framework.