Drawback disputes fall outside tribunal appellate jurisdiction when the substance concerns payment or recovery under Customs law.

Where the substance of the dispute concerned payment and recovery of drawback under Chapter X of the Customs Act, the Appellate Tribunal's jurisdiction was excluded by the proviso to Section 129A. Ancillary questions such as amendment of shipping bills and determination of market value did not change the character of the matter, because market value was examined only to apply the Section 76 restriction. The appeals were therefore held to be outside the Tribunal's appellate jurisdiction, and the parties were directed to pursue revision before the revisional authority.

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Issues: Whether the Appellate Tribunal had jurisdiction to entertain appeals arising from orders relating to payment and recovery of drawback, and whether such matters fell within the exclusion contained in the proviso to the appellate jurisdiction provision.

Analysis: The controversy centred on drawback under Chapter X of the Customs Act. The Tribunal held that the impugned orders, though they also involved amendment of shipping bills and determination of market value, ultimately related to the eligibility for drawback and recovery of drawback alleged to have been paid erroneously. Since the market value issue was considered only for applying the restriction under Section 76 of the Customs Act, the dispute remained one concerning drawback. By virtue of the proviso to Section 129A of the Customs Act, appeals relating to payment of drawback under Chapter X were outside the Tribunal's jurisdiction.

Conclusion: The Tribunal had no jurisdiction to entertain the appeals and the appellants were directed to approach the revisional authority for disposal of their revision applications on merits.

Ratio Decidendi: Where the substance of the dispute concerns drawback under Chapter X of the Customs Act, the Tribunal's appellate jurisdiction is excluded by the proviso to Section 129A even if ancillary issues such as shipping bill amendment or market value determination are involved.

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