Section 15 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
15. Bar of jurisdiction of the Appellate Tribunal in certain cases.
Notwithstanding anything contained in section 14, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any decision or order referred to in section 14 if such decision or order relates only to--(a)a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse;(b)a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India;(c)goods exported outside India (except to Nepal or Bhutan) without payment of duty;(d)any goods imported or exported as baggage or by post;(e)any goods loaded, or deemed to have been loaded in accordance with an import manifest or import report, in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination or any goods which have been lost or destroyed after being unloaded at any such destination;(f)payment of drawback as provided in Chapter X of the Customs Act and the rules made thereunder.
