Appellate Tribunal lacks jurisdiction on drawback claim appeal. Customs Act, 1962. Appeal dismissed.

The Appellate Tribunal lacked jurisdiction to decide on an appeal related to a drawback claim as the impugned order was issued by the Commissioner (Appeals), falling outside the Tribunal's purview as per the Customs Act, 1962. The appeal and stay application were dismissed, granting the appellant liberty to file the appeal before the competent authority in accordance with the law. The Tribunal emphasized its lack of jurisdiction in such matters, concluding the legal proceedings.

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Issues:
Jurisdiction of the Appellate Tribunal to decide on a drawback claim appeal.

Analysis:
The judgment in this case revolves around the issue of the jurisdiction of the Appellate Tribunal to decide on an appeal related to a drawback claim. The applicant sought waiver of pre-deposit of duty and penalty, but the Assistant Commissioner raised a preliminary objection stating that the appeal pertains to a drawback claim, and the impugned order was issued by the Commissioner (Appeals), thus falling outside the jurisdiction of the Appellate Tribunal as per the proviso to Sub-Section (1) of Section 129 A of the Customs Act, 1962.

Upon hearing both parties, it was noted that the original authority had confirmed the duty drawback demand under specific provisions and imposed a penalty. The judgment highlighted that the first proviso to sub-section (1) of Section 129A of the Customs Act, 1962 explicitly states that no appeal shall lie to the Appellate Tribunal concerning orders passed by the Commissioner (Appeals) under Section 128 A of the Act related to payment of drawback as per the Chapter and Rules. Since the impugned order in this case was issued by the Commissioner (Appeals) concerning the drawback claim, the Appellate Tribunal lacked jurisdiction to decide on the matter.

As a result, the appeal and the stay application were dismissed as non-maintainable. The judgment granted the appellant the liberty to proceed with filing the appeal before the competent authority as per the law, emphasizing the lack of jurisdiction of the Appellate Tribunal in this specific context. The decision was finalized with the order being dictated and pronounced in the open court, concluding the legal proceedings on the matter.

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