2023 (12) TMI 1140

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.... Appellant Shri Manish Raj, Authorised Representative for the Respondent ORDER SANJIV SRIVASTAVA : This appeal is directed against Order-in-Appeal No.404-CUS/APPL/LKO/2018 dated 22/07/2019 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order Commissioner (Appeals) has held as follows:- "5. I have gone through the case record. T....

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.... of Rs.25,000/- was also imposed under Section 17 of the Customs Act, 1962. On appeal, Commissioner (Appeals) has allowed certain part of the Drawback while dropping the demand to the extent of the export proceeds received within the stipulated time. With regards to the remaining amount, he upheld the Order-in-Original. Aggrieved appellant have filed this appeal. 3.1 I observed that the matter ....

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....f 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 ap....