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2019 (2) TMI 496 - AT - CustomsMaintainability of appeal - Jurisdiction - Payment of Drawback - Classification of export goods - Section 129A in the Customs Act, 1962 - Held that:- Section contemplates that any order relates to payment of drawback is provided in Chapter X and Rules made therein, the Tribunal has no jurisdiction to decide the appeals. In the present case, there is no dispute that though the issue is of classification but it has consequential effect of payment of drawback. Therefore, the issues relates to drawback, would not have the jurisdiction of this Tribunal. The issues relates to drawback, would not have the jurisdiction of this Tribunal. The appellants have to file revision application before the proper authority under Section 129DD of the Customs Act, 1962 - the appeals are not maintainable and the same are dismissed.
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