2016 (1) TMI 7 - AT - Customs

Denial of duty drawback claim - Held that - As per 1st proviso to Section 129A(a) of the Customs Act, 1962, the appeal lies to the Government of India and not before the Tribunal - Appeal not maintainable.

Summary

The Appellate Tribunal CESTAT Mumbai ruled that appeals regarding denial of draw-back and dismissal of appeals by the first appellate authority are not maintainable before the Tribunal but lie with the Government of India as per the 1st proviso to Section 129A(a) of the Customs Act, 1962. The appeals were disposed of accordingly.