Drawback disputes under the Customs Act fall outside Tribunal jurisdiction and must be pursued in revision.

Where an order of the Commissioner (Appeals) concerns payment of drawback under Chapter X of the Customs Act, 1962, the Tribunal's appellate jurisdiction is excluded by the proviso to section 129A(1)(b), and the proper remedy lies in revision before the Government of India as the revisionary authority. The mere pendency of a challenge to an earlier Tribunal decision before the High Court, without any stay, did not alter that statutory position. The appeals were therefore not maintainable before the Tribunal and could not be examined on merits.

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Issues: Whether the Appellate Tribunal had jurisdiction to entertain appeals against orders of the Commissioner (Appeals) where the dispute related to payment of drawback.

Analysis: Section 129A(1)(b) of the Customs Act, 1962 permits an appeal to the Tribunal from an order of the Commissioner (Appeals), but the proviso excludes orders relating to payment of drawback provided in Chapter X. On that statutory scheme, such matters lie before the revisionary authority, Government of India, and not before the Tribunal. The pendency of a challenge to an earlier Tribunal decision before the High Court, without any stay, did not alter the position for the present appeals.

Conclusion: The Tribunal lacked jurisdiction to entertain the appeals, and the challenge was not maintainable before it.

Final Conclusion: The appeals could not be examined on merits before the Tribunal and were required to be pursued before the appropriate revisionary forum.

Ratio Decidendi: Where an order of the Commissioner (Appeals) concerns payment of drawback under Chapter X of the Customs Act, 1962, the Tribunal's appellate jurisdiction is excluded and the remedy lies in revision before the competent authority.

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