Tribunal's Order Overturned; Respondent Allowed to File Revision on Customs Act Jurisdiction Issue.

The Tribunal's order confirming the demand of drawback and confiscation of goods was set aside due to lack of jurisdiction under Section 129(DD) of the Customs Act, 1962. The respondent is granted the opportunity to file a Revision with the Central Government within two months, which will be adjudicated on merits without dismissal for limitation. The appeal is thereby disposed of.

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Issues involved: Jurisdiction of the Tribunal to entertain the appeal u/s Section 129(DD) of the Customs Act, 1962.

Summary:
1. The subject appeal challenges the order passed by the Tribunal confirming a demand of drawback and order of confiscation of goods already exported under drawback against the respondent.
2. The main challenge in the appeal is the jurisdiction of the Tribunal to entertain the appeal filed by the respondent, citing a previous decision of a coordinate Bench of the Court.
3. The respondent contends that the Revenue had not objected to the jurisdiction of the Tribunal to entertain the appeal against the Order-in-Appeal, similar to a previous case.
4. Referring to a previous case, the Court held that no consent, waiver, or acquiescence could confer jurisdiction upon a Court if jurisdiction was otherwise barred by statute.
5. The appellant argues that as per Section 129(DD) of the Customs Act, 1962, the remedy for impugning the order was by way of a Revision to the Central Government, not by way of an appeal to the Tribunal, which the respondent concedes.
6. The impugned order is set aside, granting the respondent an opportunity to file a Revision under Section 129(DD) of the Act against the Order-in-Appeal within two months.
7. If the Revision is filed within the given timeframe, it will be decided on merits and not dismissed on the ground of limitation.
8. The appeal is disposed of accordingly.

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