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TMI Blog2019 (2) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Tribunal. The appellants have to file revision application before the proper authority under Section 129DD of the Customs Act, 1962 - the appeals are not maintainable and the same are dismissed. - C/310,311/2010-DB - A/12246-12247/2018 - Dated:- 18-10-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the Appellant : Shri N.K. Tiwari, Consultante For the Respondent : Shri S.N. Gohil, Superintendent (AR) ORDER PER : RAMESH NAIR These appeals are arising out of order of the Commissioner (Appeals) whereby the order of the original authority was upheld and the appeals were rejected. The issue involved is payment of drawback consequent to classification dispute. 2. Shri N.K. Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appointed day; (d) an order passed by the Board or the [Commissioner of Customs], either before or after the appointed day, under section 130, as it stood immediately before that day: [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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any order relates to payment of drawback is provided in Chapter X and Rules made therein, the Tribunal has no jurisdiction to decide the appeals in the present case. There is no dispute that though the issue is of classification but it has consequential effect of payment of drawback. Therefore, the issues relates to drawback, would not have the jurisdiction of this Tribunal. The appellants have to file revision application before the proper authority under Section 129DD of the Customs Act, 1962. Therefore, the appeals are not maintainable and the same are dismissed with liberty to the appellants to file revision application under Section 129DD before the Revisionary Authority, Government of India. (Order dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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