2019 (4) TMI 1278

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..... ly refunded amount of SAD was confirmed against the assessee and penalty imposed under Section 114A of the Customs Act, 1962. Moreover, the objection in respect of jurisdiction has to be raised at the preliminary stage and not after passing of the order by the Bench. This plea cannot be entertained at this stage. There is no mistake apparent on the face of the records - the miscellaneous applic .....

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..... r the rate of duty of Customs under Section 129C (4)(b) of the Customs Act which needs to be heard by the Division Bench of the Tribunal. It is his submission that the Notification No.102/2007 (Customs) related to Special Additional Duty (SAD) and the dispute on the refund of Special Additional Duty would be in relation to rate of SAD payable. In support of his submission, he relied .....

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..... nal Order dt. 18/04/2018. 5. I observe that the issue before the Bench while deciding the appeals was regarding the subsequent development after sanctioning and issuing of the refunds pertaining to Special Additional Duty. The rate of duty was nowhere in dispute before the Bench and the Bench has not decided on the rate of duty to be paid by the appellants. The only issue before the .....

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