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2024 (5) TMI 212 - DELHI HIGH COURTJurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - HELD THAT:- As per the appellant, in terms of Section 129(DD) of the Customs Act, 1962 [“the Act”], the remedy of impugning the order was by way of a Revision to the Central Government and an appeal to the Tribunal was not maintainable. Said position is not disputed by learned counsel for respondent who concedes that in terms of Section 129(DD) of the Act, the remedy was only by way of a Revision and not by way of Appeal to the Tribunal. Learned counsel, however, submits that since the objection was not raised at an appropriate stage, respondent could not approach the Revisional Authority within the time prescribed by the statute. She submits that an opportunity be granted to the respondent to now file a Revision in terms of Section 129(DD) of the Act before the Central Government. Thus, the impugned order dated 25.05.2023 is set aside. An opportunity is granted to the respondent to prefer a Revision u/s 129(DD) of the Act against the Order-in-Appeal dated 14.10.2022, passed by the Commissioner of Customs (Appeal) within a period of two months from today. Appeal is disposed of in the above terms.
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