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TMI Blog2000 (10) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not rightly due to the firms and that the same had been erroneously paid to them. After hearing concerned persons the Jurisdictional Assistant Commissioner passed orders confirming the demand of drawback amount wrongly paid and directing recovery thereof with 20% interest thereupon. In his orders dated 27-12-1997, he confirmed such amounts amounting to Rs. 17,39,57,985/- from M/s. Prime Agricon and Rs. 16,61,22,704/- from M/s. Om Traders. This confirmation was made under Rule 16 of the Customs and Central Excise Duties (Drawback) Rules, 1995. It was specifically mentioned that the interest were recoverable in terms of Section 75A(2) of the Customs Act, 1962. Vide another order dated 11-6-1998, demand of Rs. 16,73,99,979/- was confirmed against M/s. Tropical Exotics. In these orders directions were made to adjust the amounts voluntary paid by Shri N.K. Bangard against the confirmed demands. He also allowed Shri and Smt. Bangard as well as Vinita Lakhotia (Sister-in-law of Shri Bangard) to transfer their properties towards adjustment of the demands of amount. 4. It would appear that apparently the promises were not kept and therefore Jurisdictional authority issued notices of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals). 11. Section 129A of the Act, vide first proviso to sub-section (1) thereto restricts tlie Jurisdiction of the Tribunal in certain cases. For ease of reference the concerned provisions are reproduced below :- Provided 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 referred to in clause (b) if such order relates to, - (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder; 12. Chapter X of the Act deals with drawback. Sections 74 and 75 speak of grant of drawback. Section 75A of the Customs Act, speaks of interest on drawback paid late or not recovered in time. Section 76 of the Customs Act, disallows drawback in certain cases. Sections 74 75 also provide for ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus, if any to such person. 15. The rules framed in pursuance of Section 142(1)(C)(ii) are called Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. It is in terms of there rules that the orders of attachments were passed by the Jurisdictional Assistant Commissioner which were challenged before the Commissioner (Appeals). 16. Shri V.K. Jain submits that the genesis of the orders impugned before us lies in Section 142 of the Customs Act and therefore the prohibition under the proviso to Section 129A is not attracted. He states that the issue here is not of payment of drawback but of recovery thereof and all recoveries of Government dues are governed under Section 142 of the Act. He also submits that the rules relating to attachment defined government dues as any duty or drawback or any interest or penalty recoverable and payable . This definition is not restricted to drawback and therefore the Tribunals would have Jurisdiction. 17. Shri K.M. Patwari on the other hand refers to the sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by virtue of this finding of ours, there would be no remedy open, in view of the Govt. of India having declined to hold Jurisdiction. Unfortunately the Government in their order have not amplified as to why the proceeding before them were not in the jurisdiction of the Government of India. On the other hand we have clearly stated our logic in our order above. 21. We therefore hold that these appeals do not lie before this Tribunal and that this Tribunal does not have Jurisdiction to decide these appeals. Consequently these appeals and applications are dismissed. 22. [Order per : G.N. Srinivasan, Member (J), concurring] - I wholeheartedly agree with the order dictated by my friend just now and I wish to add some more things by way of post script not as a useless appendage since I feel necessary to explain the provisions of law. 23. Jurisdiction of the Appellate Tribunal to hear cases (Appeals) have been enshrined under Section 129A of the Customs Act. A combined reading of clause (1) and first proviso to said section would indicate that the Tribunal may hear the appeals filed by any person again aggrieved by any of the following orders passed by the Collector of Customs as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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