https://www.taxtmi.com/caselaws?id=447011 The proviso to Section 129A(1)(b) of the Customs Act, 1962 excludes the Appellate Tribunal's jurisdiction over disputes relating to drawback, and that exclusion extends to recovery proceedings arising from the same entitlement issue. A statutory bar on subject-matter jurisdiction goes to the root of the tribunal's authority and cannot be cured by consent, waiver, or acquiescence. An order passed without jurisdiction is a nullity and cannot sustain a refund granted under it; the affected party remains free to pursue the statutory revision remedy before the Central Government. en-us Tue, 12 Dec 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447011 The proviso to Section 129A(1)(b) of the Customs Act, 1962 excludes the Appellate Tribunal's jurisdiction over disputes relating to drawback, and that exclusion extends to recovery proceedings arising from the same entitlement issue. A statutory bar on subject-matter jurisdiction goes to the root of the tribunal's authority and cannot be cured by consent, waiver, or acquiescence. An order passed without jurisdiction is a nullity and cannot sustain a refund granted under it; the affected party remains free to pursue the statutory revision remedy before the Central Government. Case-Laws Customs Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447011