Delhi HC Sets Aside CESTAT Order for lack of jurisdiction

Commissioner of Customs ACC Export Vs Arihant Overseas (Delhi High Court) Introduction: In a recent ruling by the Delhi High Court, the jurisdiction of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) was challenged in the case of Commissioner of Customs ACC Export vs. Arihant Overseas. The High Court sets aside the CESTAT order and directs the appellant to file a revision with the Central Government under the Customs Act. Analysis: The appeal was filed against a CESTAT order confirming a demand of drawback and order of confiscation of goods already exported under drawback agains...