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    <title>2004 (3) TMI 634 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed all appeals challenging the rejection of drawback claims and penalties imposed on Managing Directors and Directors, ruling them not maintainable under Section 129A(1) of the Customs Act. It clarified that the appropriate remedy for appellants was to invoke the revisional jurisdiction of the Central Government under Section 129DD of the Act. The decision emphasized the statutory provisions governing jurisdiction of the Tribunal and the Central Government in customs-related matters.</description>
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      <description>The Tribunal dismissed all appeals challenging the rejection of drawback claims and penalties imposed on Managing Directors and Directors, ruling them not maintainable under Section 129A(1) of the Customs Act. It clarified that the appropriate remedy for appellants was to invoke the revisional jurisdiction of the Central Government under Section 129DD of the Act. The decision emphasized the statutory provisions governing jurisdiction of the Tribunal and the Central Government in customs-related matters.</description>
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