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2018 (5) TMI 840 - AT - CustomsDrawback claim as per Section 129A of the Customs Act, 1962 - Jurisdiction of Tribunals to decide such claims - Held that - the jurisdiction of the Tribunal is specifically barred under Section 129A to entertain such claims - Tribunal does not have jurisdiction and on such issues, only the Revisionary Authority has the power to decide the drawback claims - appeal dismissed being not maintainable.
Issues:
Jurisdiction of the Tribunal under Section 129A of the Customs Act, 1962 regarding drawback claims. Analysis: The appeal was against an order rejecting the appellant's claim and upholding the Order-in-Original by the Commissioner (A). The appellant, a Central Excise registered entity, initially exported goods to M/s. Black & Decker, Macau/Czech Republic. Out of the exported full tension sleeves, a significant quantity was rejected, reworked, and re-exported. The Assistant Commissioner rejected the claim of the appellant citing issues with the identity of the goods. The Commissioner (A) also dismissed the appeal, leading to the present appeal. During the proceedings, the Manager of the appellant-company reiterated the grounds of appeal. The learned Authorized Representative (AR) argued that the case pertained to drawback, which falls under Section 129A of the Customs Act, 1962. Section 129A outlines the orders against which an appeal can be made to the Appellate Tribunal, excluding matters related to drawback claims. The Tribunal's jurisdiction is specifically barred under Section 129A from deciding such claims, as only the Revisionary Authority has the power to adjudicate on drawback claims. Consequently, the Tribunal dismissed the appeal on the grounds of lack of jurisdiction to entertain such claims. In conclusion, the Tribunal's jurisdiction under Section 129A of the Customs Act, 1962 does not extend to deciding claims related to drawback. The specific bar under Section 129A restricts the Tribunal from entertaining such claims, leaving the Revisionary Authority with the power to adjudicate on such matters. Therefore, the Tribunal dismissed the appeal as not maintainable due to lack of jurisdiction in deciding the drawback claims. (Order was pronounced and dictated in Open Court on 03/04/2018)
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