2019 (10) TMI 408

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....t-Revenue Ms. Dimple Gohil, Advocate for the Respondent-Assessee ORDER RAMESH NAIR : Ms. Dimple Gohil, Ld. Counsel appearing on behalf of the respondents raised a preliminary issue of maintainability of appeals before this Tribunal. She submits that the issue involved is fixation of brand rate of duty drawback. As per Section 129(1)(b) of the Customs Act, 1962, the matter relates to draw back ....

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.... aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the Commissioner of Customs as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs under section 128, as it stood immediately before the appoi....

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....s provided in Chapter X, and the rules made thereunder: From plain reading of the above Section, it is amply clear that where the impugned order is passed by Commissioner (Appeals) and the issue involved is of payment of drawback, the proper authority before the application is to be made is Revisionary Authority, Govt. of India. Therefore, this Tribunal has no jurisdiction to entertain the appeal....