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2013 (11) TMI 94 - CESTAT CHENNAIJurisdiction of Tribunal u/s 129(1) – issue related to duty drawback - Held that:- The first proviso to Section 129A (1) of the Customs Act, 1962 provides that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals) under Section 128 A of the Act, relates to payment of drawback as provided under Chapter and the Rules made there under - the order was passed by the Commissioner (Appeals) relates to the drawback claim and therefore this Tribunal shall have no jurisdiction to decide the matter - the appeal along with the stay application is dismissed as non-maintainable – Decided against Assessee.
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