Tribunal recalls order, returns appeal as no appeal lies against Commissioner (Appeals) on duty-free exports

The Appellate Tribunal CESTAT, Mumbai recalled its order and returned the appeal to the appellant as no appeal lies to the Tribunal against the Commissioner (Appeals)'s order related to goods exported without payment of duty as per the first proviso under Section 35B(1) of the Act. The Tribunal's order was passed in ignorance of this law.

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The Appellate Tribunal CESTAT, Mumbai recalled its order and returned the appeal to the appellant because no appeal lies to the Tribunal against the Commissioner (Appeals)'s order related to goods exported without payment of duty as per the first proviso under Section 35B(1) of the Act. The Tribunal's order was passed in ignorance of this law.

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