Custom, Excise & Service Tax Tribunal
Aurobindo Pharma Ltd vs Commissioner Of Customs -Commissioner ... on 4 January, 2023
Customs Appeal Nos.40506-40512 of 2022
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. III
(1) CUSTOMS APPEAL No.40506 of 2022
[Arising out of Order-in-Appeal Seaport C.Cus. II No.530/2022 dated 23.08.2022
passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom
House, Chennai 600001]
M/s.Aurobindo Pharma Limited, Appellant
Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1,
Hyderabad Knowledge City,
Raidurg Panmaktha, Ranga Reddy District,
Hyderabad 500 032, Telangana.
Vs
The Commissioner Customs, Respondent
Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.
(2) CUSTOMS APPEAL No.40507 of 2022 [Arising out of Order-in-Appeal Seaport C.Cus. II No.531/2022 dated 23.08.2022 passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600001] M/s.Aurobindo Pharma Limited, Appellant Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad 500 032, Telangana.
Vs The Commissioner Customs, Respondent Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.
(3) CUSTOMS APPEAL No.40508 of 2022 [Arising out of Order-in-Appeal Seaport C.Cus. II No.528/2022 dated 23.08.2022 passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600001] M/s.Aurobindo Pharma Limited, Appellant Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad 500 032, Telangana.
Customs Appeal Nos.40506-40512 of 2022 2 Vs The Commissioner Customs, Respondent Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.
(4) CUSTOMS APPEAL No.40509 of 2022 [Arising out of Order-in-Appeal Seaport C.Cus. II No.527/2022 dated 23.08.2022 passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600001] M/s.Aurobindo Pharma Limited, Appellant Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad 500 032, Telangana.
Vs The Commissioner Customs, Respondent Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.
(5) CUSTOMS APPEAL No.40510 of 2022 [Arising out of Order-in-Appeal Seaport C.Cus. II No.529/2022 dated 23.08.2022 passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600001] M/s.Aurobindo Pharma Limited, Appellant Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad 500 032, Telangana.
Vs The Commissioner Customs, Respondent Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.
Customs Appeal Nos.40506-40512 of 2022 3 (6) CUSTOMS APPEAL No.40511 of 2022 [Arising out of Order-in-Appeal Seaport C.Cus. II No.526/2022 dated 23.08.2022 passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600001] M/s.Aurobindo Pharma Limited, Appellant Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad 500 032, Telangana.
Vs The Commissioner Customs, Respondent Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.
(7) CUSTOMS APPEAL No.40512 of 2022 [Arising out of Order-in-Appeal Seaport C.Cus. II No.525/2022 dated 23.08.2022 passed by the Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600001] M/s.Aurobindo Pharma Limited, Appellant Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad 500 032, Telangana.
Vs The Commissioner Customs, Respondent Chennai IV Commissionerate, Custom House, No.60, Rajaji Salai, Chennai 600 001.
APPEARANCE:
Dr. S. Krishnanandh, Advocate For the Appellant Ms. Anandalakshmi Ganeshram, Superintendent (AR) For the Respondent Customs Appeal Nos.40506-40512 of 2022 4 CORAM:
Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) Date of Hearing : 04.01.2023 Date of Decision: 04.01.2023 FINAL ORDER Nos. 40001-40007 / 2023 The impugned order in the above appeals are passed by the Commissioner of Customs (Appeals-II), Chennai. The issue is with respect to rejection of drawback claim. As per the first proviso to Section 129A (1) of the Customs Act, 1962, the Tribunal has no jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals) if the order relates to payment of drawback as provided in Chapter X of and the Rules made thereunder. It is found that the Tribunal has no jurisdiction to entertain these appeals. The appeals are dismissed as being without jurisdiction with liberty to the appellant to file the same before the appropriate forum.
(dictated and pronounced in open court) Sd/-
(SULEKHA BEEVI C.S.) MEMBER (JUDICIAL) gs