Recovery of drawback falls within drawback payment disputes, barring Tribunal appeal and directing revision as the proper remedy.

Recovery of drawback was treated as falling within disputes relating to payment of drawback under Chapter X of the Customs Act, 1962, so the statutory bar on appeal under Section 129A applied to orders passed by the Commissioner of Customs (Appeals). The Tribunal therefore held that such matters were not maintainable before it and that the proper course was to pursue the revision remedy before the Revision Authority. The appeal was dismissed as not maintainable.

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Issues: Whether an appeal before the Tribunal was maintainable against an order concerning recovery of drawback under Section 129A of the Customs Act, 1962.

Analysis: The Tribunal held that appeals relating to payment of drawback under Chapter X of the Customs Act, 1962 and the rules made thereunder are not appealable before it when the impugned order is passed by the Commissioner of Customs (Appeals). It further held that recovery of drawback is encompassed within payment of drawback for the purpose of the statutory bar on appeal.

Conclusion: The appeal was not maintainable before the Tribunal and was dismissed.

Final Conclusion: The statutory remedy lay elsewhere, and the appellant was directed to pursue revision before the Revision Authority.

Ratio Decidendi: For purposes of Section 129A of the Customs Act, 1962, recovery of drawback falls within disputes relating to payment of drawback, and such matters are not appealable to the Tribunal when arising from an order of the Commissioner of Customs (Appeals).

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