2016 (7) TMI 1434 - AT - Customs

Maintainability of appeal - Section 129A of CA 1962 - Recovery of Drawback - Held that - as per the provisions of Section 129A if appeal relates to payment of drawback as provided under Chapter X and rules made thereunder and where the order was passed by the Commissioner of Customs (Appeals) the same is not appealable before this Tribunal - the payment of drawback also includes the recovery of drawback - appeal not maintainable and is dismissed.

Summary

The appeal related to the recovery of drawback. The Tribunal found that under Section 129A, appeals regarding payment of drawback are not maintainable before them. The appeal was dismissed as non-maintainable, with the option for the appellants to file a revision application before the Revision Authority.