The Tribunal lacks jurisdiction to hear appeals against orders passed under Section 74 of the Customs Act, 1962 regarding the rejection of drawback claims.

Headnote:
Customs - Drawback Claim - Section 74 of the Customs Act, 1962 - The Tribunal has no jurisdiction to entertain appeals against orders passed under Section 74 of the Customs Act, 1962 regarding rejection of drawback claims.
Fact of the Case:

The matter involves an appeal against the rejection of a part of the drawback claim. The order was passed under Section 74 of the Customs Act, 1962.
Finding of the Court:

The Tribunal has no jurisdiction to entertain this appeal as the issue is with regard to the rejection of a drawback claim passed under Section 74 of the Customs Act, 1962.
Issues: Whether the Tribunal has jurisdiction to entertain an appeal against an order passed under Section 74 of the Customs Act, 1962 regarding the rejection of a drawback claim.
Ratio Decidendi: The Tribunal does not have the powers to entertain appeals against orders passed under Section 74 of the Customs Act, 1962 regarding the rejection of drawback claims.
Final Decision: The appeals are dismissed as without jurisdiction.

The matter has come up for hearing as per published list. There

is no appearance on behalf of the appellant. The Ld. Authorised

Representative Shri R. Rajaraman submitted that the issue in this appeal is

with regard to rejection of part of the draw-back claim. It is an order passed

under Section 74 of the Customs Act, 1962 and that therefore the Tribunal

does not have powers to entertain the appeal.

C/41671&41672/2014

Taking note of the submission made by the Ld. Authorised

Representative, we find that the Tribunal has no jurisdiction to entertain this

appeal as the issue is with regard to rejection of draw-back claim passed

under Section 74 of the Customs Act, 1962. The appeals are dismissed as

without jurisdiction.

(Order dictated and pronounced in open court)

(VASA SESHAGIRI RAO) (SULEKHA BEEVI C.S.)

MEMBER (TECHNICAL) MEMBER (JUDICIAL)