Jurisdiction of the Tribunal to entertain the appeal related to ...

High Court Rules on Jurisdiction: Nullifies Order, Directs Revision to Central Government for Duty Drawback Case.

May 4, 2024

Case Laws     Customs     HC

Jurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - The High Court referred to a precedent where it was held that an order passed by a court lacking subject matter jurisdiction is null and void. It concurred with the appellant's interpretation of the law, acknowledging that the remedy for impugning such orders lies in Revision to the Central Government, not by appeal to the Tribunal. The High Court set aside the impugned order and granted the respondent an opportunity to file a Revision under Section 129(DD) of the Act within two months.

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