COMMISSIONER OF CUSTOMS Vs. SARNA INTERNATIONAL (P) LTD.

JUDGEMENT

(1.) REVENUE filed this appeal against the Order -in -Appeal dated 11.07.2008 passed by the Commissioner (Appeals), Customs, New Delhi. Ld. Counsel on behalf of the respondent raised a preliminary objection that the appeal filed by the Revenue is against the draw back claims. He submits that in terms of Clause (c) of First proviso to Section 129A(1) of Customs Act, 1963, no appeal shall lie to the Appellate Tribunal against the order of Commissioner (Appeals) relates to payment of draw back. He also relied upon the decision of the Tribunal, as under:

(2.) AFTER hearing both the sides and on perusal of the records, I find that the present appeal relates to draw back claims. Clause (c) of the First proviso to Section 129A(1) of the Act 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 referred to in Clause (b), if such order relates to payment of draw back. Clause (b) of Section 129A(1) of the Act provides any person aggrieved by the order of Commissioner (Appeals) may appeal to the Appellate Tribunal.