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    <title>2016 (1) TMI 7 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai held that appeals on draw-back denial and dismissal by the first appellate authority are not maintainable before the Tribunal but are under the jurisdiction of the Government of India as per the 1st proviso to Section 129A(a) of the Customs Act, 1962. The appeals were dismissed accordingly.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai held that appeals on draw-back denial and dismissal by the first appellate authority are not maintainable before the Tribunal but are under the jurisdiction of the Government of India as per the 1st proviso to Section 129A(a) of the Customs Act, 1962. The appeals were dismissed accordingly.</description>
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