1. The Petitioner has assailed, by means of this Writ Petition under Article 226 of the Constitution of India, the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 19.7.2006 whereby the following Order of the Commissioner was upheld:

i)I order confiscation of 3979 pairs of shoes valued at Rs.32,56,344 and biris, gutka and zarda valued at Rs.3,52,700/- attempted to be exported by M/s. I.J. Exim under Section 119 and 113(i) of the Customs Act respectively and I order a fine in lieu of confiscation under Section 125 of the Customs Act Rs.2.50 lakh and Rs.50,000/- respectively.

ii)I order denial of drawback of Rs.47,506/- on ladies leather boots found short.

iii)I also impose a penalty of Rs.1,00,000/- on Mr. Inderjeet Singh proprietor of M/s. I.J. Exim under Section 114 of the Customs Act.

iv) I order denial of drawback of Rs.1650/- on shoes found short in respect of M/s. Vakil Exports.

2. It should be recalled that Section 130, as it stood before its repeal by the National Tax Tribunal Act, 2005, permitted an Appeal to the High Court. That Appeal was not of a general nature but was restricted to the adjudication or determination of a substanti