1985 (10) TMI 209 - AT - Customs

Summary

Issues:
1. Transfer of Revision Application to the Tribunal for hearing as an appeal.
2. Rejection of drawback claim made after the expiry of two years under Section 74 of the Customs Act.
3. Discretionary power of the Board to extend the export period under Section 74.
4. Lack of appeal or revision against the Board's decision.
5. Rejection of the claim by the authorities below.
6. Interpretation of the appellate process and powers of the Board under Section 74.

Analysis:
1. The Revision Application filed before the Government of India against the Order-in-Appeal was transferred to the Tribunal for being heard as an appeal.
2. The appellant's claim for drawback made after two years under Section 74 was rejected by the Assistant Collector and upheld by the Appellate Collector.
3. The Board had discretionary power to extend the export period under Section 74 if sufficient cause was shown, but the Board did not grant an extension in this case.
4. The absence of any appeal or revision against the Board's decision was noted, and the appellant did not pursue administrative remedies before the Government of India.
5. The rejection of the claim by the authorities below was deemed legally sound, as the export was not made within two years from the date of duty payment on importation.
6. The Tribunal clarified the appellate process, emphasizing that appeals against the Board's decisions under Section 74 were not permissible, and only specific orders falling under Section 129E were appealable to the Tribunal.

Conclusion:
The Tribunal rejected the appeal, emphasizing the discretionary nature of the Board's power under Section 74 and clarifying the limitations on appealing against the Board's decisions. The Tribunal highlighted the lack of grounds for interference with the Board's discretion and reiterated that appeals against such decisions were not within the Tribunal's jurisdiction. The judgment underscored the importance of following the prescribed appellate processes and the specific provisions for appealable orders under the Customs Act.