Custom, Excise & Service Tax Tribunal
M/S. Mercury Exports & Manufacturing ... vs Commr. Of Customs (Port), Kolkata on 6 April, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL EAST ZONAL BENCH: KOLKATA
Customs Appeal No. 130/08
(Arising out of Order-in-Appeal No. KOL/CUS/CKP/26/2008 dated 21.1.2008 passed by the Commissioner of Customs (Appeals), Kolkata)
For approval and signature:
Honble Shri S.S. Kang, Vice President
Honble Dr. C. Satapathy, Technical Member
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
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M/s. Mercury Exports & Manufacturing (P) Ltd.
Applicant (s)/Appellant (s) Vs. Commr. of Customs (Port), Kolkata Respondent (s) Appearance:
N.C. Basu, Advocate for the Applicant/Appellant (s) Sri A.K. Sharma, JDR for the Respondent (s) CORAM:
Honble Shri S.S. Kang, Vice President Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 6/4/2009 Date of decision: -6/4/2009 ORDER NO Per Shri S.S. Kang Heard both sides.
2. The appellant filed this appeal claiming the interest on the drawback amount.
3. We find as per the provisions of Section 129A of Customs Act, Tribunal has no jurisdiction to hear the appeal which relates to payment of drawback amount. The appellants are asking for interest on the drawback amount. The interest relates to the drawback and Tribunal has no jurisdiction to hear the appeal in respect of claim of drawback hence the appeal is not maintainable. Dismissed as such.
(Dictated and pronounced in the open Court) Sd/- 8.4.09 Sd/-
(CHITTARANJAN SATAPATHY) (S.S.KANG) TECHNICAL MEMBER VICE PRESIDENT k.b/-
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Customs Appeal No. 130/08 2