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TMI Blog2023 (12) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal if the order of the Commissioner (Appeals) under Section 128A relates to payment of drawback as provided in Chapter X and the Rules made thereunder. It is therefore not clear as to how the Appellate Tribunal could have passed the impugned order in favour of the respondents herein. However, as that is not an issue that can be considered in these appeals, which themselves are not maintainable before us in view of the valuation of goods being an issue that was considered by the Appellate Tribunal, it is refrained from expressing any opinion on the said aspect. This aspect is best left to be considered by the Supreme Court in the appeal preferred by the revenue against the order of the Appellate Tribunal. - HONOURABLE DR. JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and has confirmed demands pursuant to a denial of drawback and also directed a recovery of drawback amounts erroneously paid to the respondents herein, after finding that there had been a mis-declaration of the value of the goods exported, as also of the value of the goods earlier imported by the respondents, and that they were engaged in circular trading. To our mind, the aspect of valuation is integral to the finding regarding the necessity for confiscation of goods, as also to justify the denial of drawback amounts and recovery of erroneous drawback amounts paid to the respondents herein. It follows therefore that the impugned order of the Tribunal is one that involves, among other things, the issue of valuation of goods for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the said Section reads as under: 129A. Appeals to the Appellate Tribunal (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs under section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Principal Commissioner of Customs or Commissioner of Customs, either before or after the appointed day, under section 130, as it stood imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 129A(1) therefore, an appeal cannot be maintained before the Appellate Tribunal, and the said Tribunal does not have jurisdiction to decide such an appeal if the order of the Commissioner (Appeals) under Section 128A relates to payment of drawback as provided in Chapter X and the Rules made thereunder. It is therefore not clear as to how the Appellate Tribunal could have passed the impugned order in favour of the respondents herein. However, as that is not an issue that we can consider in these appeals, which themselves are not maintainable before us in view of the valuation of goods being an issue that was considered by the Appellate Tribunal, we refrain from expressing any opinion on the said aspect. We feel that, as a matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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