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TMI Blog2018 (5) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction and on such issues, only the Revisionary Authority has the power to decide the drawback claims - appeal dismissed being not maintainable. - C/21561/2017-SM - Final Order No. 20509/2018 - Dated:- 3-4-2018 - Mr. S.S Garg, Judicial Member Mr. Venkatesan, Manager of the appellant-company - For the Appellant Mrs. Kavitha Podwal, AR - For the Respondent ORDER Per : S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both dated 28.6.2013. The Assistant Commissioner (Original Authority), who apparently was also holding the charge of examination of export cargo, during the material time also personally examined the goods on 23/07/2013 and subsequently rejected the claim of the appellant on the grounds that identity of goods are not established vis- -vis marks and numbers and classification. Aggrieved by the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision or order passed by the 301 [Commissioner of Customs] as an adjudicating authority; (b) an order passed by the 302 [Commissioner (Appeals)] under section 128A; (c) an order passed by the Board or the Appellate 301 [Commissioner of Customs] under section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the 301 [Commissioner of Customs], ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (iii) the amount of fine or penalty determined by such order, does not exceed [Fifty thousand rupees.] I find that the jurisdiction of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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