Appellate jurisdiction over NCCD drawback disputes excluded by Customs Act proviso, making the Tribunal forum unavailable.

Appeals concerning inclusion of NCCD in the computation of brand rate of drawback for exported goods were found not maintainable before the Tribunal. Applying the first proviso to Section 129A(1)(b) of the Customs Act, 1962, the Tribunal held that such an order was outside its appellate jurisdiction and had to be pursued before the correct forum. The appeals and stay petitions were therefore disposed of for want of maintainability.

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Issues: Whether the appeals and stay petitions against the Commissioner (Appeals) order concerning inclusion of NCCD for computation of brand rate of drawback were maintainable before the Tribunal.

Analysis: The dispute related to inclusion of NCCD for computation of brand rate of drawback on exported goods. The Tribunal held that, in view of the first proviso to Section 129A(1)(b) of the Customs Act, 1962, an appeal against such an order did not lie before it and the matter had to be pursued before the correct forum.

Conclusion: The appeals and stay petitions were held to be not maintainable before the Tribunal and were disposed of accordingly.

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