https://www.taxtmi.com/caselaws?id=374869 Where the real dispute concerns payment of drawback, the Tribunal has no appellate jurisdiction under Section 129A of the Customs Act, 1962 because the proviso excludes orders relating to drawback under Chapter X and the relevant rules. Any classification issue that is only consequential does not confer maintainability before the Tribunal. The proper remedy lies in revision before the Revisionary Authority under Section 129DD of the Customs Act, 1962. The substantive classification question was not examined because the appeals were held not maintainable for want of jurisdiction. en-us Thu, 18 Oct 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374869 Where the real dispute concerns payment of drawback, the Tribunal has no appellate jurisdiction under Section 129A of the Customs Act, 1962 because the proviso excludes orders relating to drawback under Chapter X and the relevant rules. Any classification issue that is only consequential does not confer maintainability before the Tribunal. The proper remedy lies in revision before the Revisionary Authority under Section 129DD of the Customs Act, 1962. The substantive classification question was not examined because the appeals were held not maintainable for want of jurisdiction. Case-Laws Customs Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374869