2019 (2) TMI 496

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.... the Respondent : Shri S.N. Gohil, Superintendent (AR) ORDER PER : RAMESH NAIR These appeals are arising out of order of the Commissioner (Appeals) whereby the order of the original authority was upheld and the appeals were rejected. The issue involved is payment of drawback consequent to classification dispute. 2. Shri N.K. Tiwari, Ld. Consultant appearing on behalf of the appellant s....

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....f classification which consequent to payment of draw back to the appellant. We have gone through the Section 129A, which reads as under:- Section 129A in the Customs Act, 1962 129A Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the 301 ....

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....portation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder: Provided further that ....

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....ed to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under secti....