https://www.taxtmi.com/caselaws?id=82602 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. en-us Tue, 11 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82602 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. Case-Laws Customs Tue, 11 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82602