9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 94 - AT - CustomsJurisdiction of Tribunal u/s 129(1) issue related to duty drawback - Held that - The first proviso to Section 129A (1) of the Customs Act, 1962 provides that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals) under Section 128 A of the Act, relates to payment of drawback as provided under Chapter and the Rules made there under - the order was passed by the Commissioner (Appeals) relates to the drawback claim and therefore this Tribunal shall have no jurisdiction to decide the matter - the appeal along with the stay application is dismissed as non-maintainable Decided against Assessee.
Issues:
Jurisdiction of the Appellate Tribunal to decide on a drawback claim appeal. Analysis: The judgment in this case revolves around the issue of the jurisdiction of the Appellate Tribunal to decide on an appeal related to a drawback claim. The applicant sought waiver of pre-deposit of duty and penalty, but the Assistant Commissioner raised a preliminary objection stating that the appeal pertains to a drawback claim, and the impugned order was issued by the Commissioner (Appeals), thus falling outside the jurisdiction of the Appellate Tribunal as per the proviso to Sub-Section (1) of Section 129 A of the Customs Act, 1962. Upon hearing both parties, it was noted that the original authority had confirmed the duty drawback demand under specific provisions and imposed a penalty. The judgment highlighted that the first proviso to sub-section (1) of Section 129A of the Customs Act, 1962 explicitly states that no appeal shall lie to the Appellate Tribunal concerning orders passed by the Commissioner (Appeals) under Section 128 A of the Act related to payment of drawback as per the Chapter and Rules. Since the impugned order in this case was issued by the Commissioner (Appeals) concerning the drawback claim, the Appellate Tribunal lacked jurisdiction to decide on the matter. As a result, the appeal and the stay application were dismissed as non-maintainable. The judgment granted the appellant the liberty to proceed with filing the appeal before the competent authority as per the law, emphasizing the lack of jurisdiction of the Appellate Tribunal in this specific context. The decision was finalized with the order being dictated and pronounced in the open court, concluding the legal proceedings on the matter.
|
