https://www.taxtmi.com/caselaws?id=437968 The appeal was dismissed as the Commissioner (Appeals) lacked the power to condone the delay beyond the prescribed period of 30 days. The appellant's challenge against the demand for drawback sanction was rejected due to non-submission of proof of export obligation. The Tribunal held that appeals related to payment of drawback fall outside its jurisdiction under Section 129A of the Customs Act, 1962, and should be directed to the Revisionary Authority of the Government of India. The decision emphasized the non-maintainability of the appeal before the Tribunal and the need to adhere to statutory provisions. en-us Mon, 30 Jan 2023 00:00:00 +0530 Fri, 19 May 2023 09:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437968 The appeal was dismissed as the Commissioner (Appeals) lacked the power to condone the delay beyond the prescribed period of 30 days. The appellant's challenge against the demand for drawback sanction was rejected due to non-submission of proof of export obligation. The Tribunal held that appeals related to payment of drawback fall outside its jurisdiction under Section 129A of the Customs Act, 1962, and should be directed to the Revisionary Authority of the Government of India. The decision emphasized the non-maintainability of the appeal before the Tribunal and the need to adhere to statutory provisions. Case-Laws Customs Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437968