2002 (1) TMI 1102

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..... [Order]. - This is an appeal filed 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 Draw....

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....etting aside the redemption fine. 3. 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, ....

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.... on the jurisdictional question. He has no answer to the plea raised by the Counsel. 6. There is no dispute of the fact that the matter relates to payment of drawback under Chapter X of the Act and the Rules made thereunder. In such a matter, the Commissioner of Customs, if aggrieved by the order of the Commissioner (Appeals), should move the Central Government in terms of sub-section (1A)....