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The CESTAT dismissed the appeal for lack of jurisdiction, holding that Section 129A(1) of the Customs Act, 1962, explicitly excludes the Tribunal's jurisdiction over matters relating to drawback under Chapter X. The statutory language contains a clear prohibition, twice emphasized in negative terms, that ousts the Tribunal's authority when Commissioner (Appeals) orders relate to drawback payments. The CESTAT followed binding precedent from the jurisdictional High Court which confirmed that "payment of drawback" in the proviso to Section 129A prevents the Tribunal from hearing cases involving drawback recovery. The concurrent jurisdiction between Revisionary Authority and the Tribunal in drawback matters was acknowledged as potentially perplexing for litigants.
The CESTAT dismissed the appeal for lack of jurisdiction, holding that Section 129A(1) of the Customs Act, 1962, explicitly excludes the Tribunal's jurisdiction over matters relating to drawback under Chapter X. The statutory language contains a clear prohibition, twice emphasized in negative terms, that ousts the Tribunal's authority when Commissioner (Appeals) orders relate to drawback payments. The CESTAT followed binding precedent from the jurisdictional High Court which confirmed that "payment of drawback" in the proviso to Section 129A prevents the Tribunal from hearing cases involving drawback recovery. The concurrent jurisdiction between Revisionary Authority and the Tribunal in drawback matters was acknowledged as potentially perplexing for litigants.
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