2008 (4) TMI 643 - AT - Customs

Exporters' Appeal Dismissed for Lack of Jurisdiction; Penalty Upheld

The Tribunal dismissed the appeal filed by the exporters, finding it not maintainable due to lack of jurisdiction. The case involved misdeclaration of ... Appeal to Appellate Tribunal - Jurisdiction The appeal arises from misdeclaration of exported goods to avail excess drawback; the Assistant Commissioner denied a drawback of Rs. 33,882 and imposed an equal penalty, goods not being available for confiscation. Successive appellate and revisional forums upheld the denial and penalty. The Department later sought remand to examine imposition of a redemption fine; the Commissioner (Appeals) ordered remand, prompting the present appeal. Tribunal holds the appeal not maintainable for want of jurisdiction because the cause of action 'relating to the misdeclaration of the description of the goods exported, consequent to which the drawback claim was disallowed, leading to the consequent imposition of the penalty and the redemption fine' must be viewed together. The decision emphasizes that any drawback-related issue entailing penal consequences 'has to be seen and linked in the context of the issue on which the penal action stands and the penalty alone cannot be separated from the core issue, which is the drawback claim in this case.' The Tribunal concludes the 'correct jurisdiction would be that of the Government of India' and dismisses the appeal for lack of jurisdiction.