https://www.taxtmi.com/caselaws?id=762026 CESTAT Kolkata dismissed appeals filed by appellant regarding drawback claims, ruling the tribunal lacked jurisdiction under Section 129A of Customs Act, 1962. The decision was supported by Delhi HC precedent in Sans Frontiers case, affirmed by SC, and Arihant Overseas ruling. CESTAT held appeals relating to duty drawback recovery are not maintainable before the tribunal. Recognizing appellant's genuine mistake in choosing wrong forum, CESTAT granted leave to file revision applications before Central Government under Section 129DD with condonation of delay. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762026 CESTAT Kolkata dismissed appeals filed by appellant regarding drawback claims, ruling the tribunal lacked jurisdiction under Section 129A of Customs Act, 1962. The decision was supported by Delhi HC precedent in Sans Frontiers case, affirmed by SC, and Arihant Overseas ruling. CESTAT held appeals relating to duty drawback recovery are not maintainable before the tribunal. Recognizing appellant's genuine mistake in choosing wrong forum, CESTAT granted leave to file revision applications before Central Government under Section 129DD with condonation of delay. Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762026