2002 (1) TMI 1102

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....ed by the Commissioner of Customs against the order of the Commissioner of Customs (Appeals). 2. I have examined the records. The controversy involved in this case arose from a Drawback Shipping Bill filed by the respondents on 11-12-2000 for export of garments declared to be composed of 55% polyester and 45% wool, claiming drawback @16.5% under Drawback Sr. No. 62.01. On chemical examinatio....

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....;I have heard both sides. 4. Ld. Advocate, Shri M. Ganesan for the respondents has raised a preliminary jurisdictional objection. He submits that this Tribunal has no jurisdiction to entertain this appeal inasmuch as the question involved relates to payment of drawback under Chapter X of the Act and the Rules made thereunder. In this connection, he has drawn my attention to the 1st proviso t....