2011 (4) TMI 1281 - HC - Customs

Summary

Issues involved: Appeal challenging Tribunal's order on violation of Notification No. 52/2003 and liability to pay duty for goods sold 'as such'.

Interpretation of Notification No. 52/2003: Tribunal held issue involves interpreting Notification No. 52/2003 for a 100% EOU. Tribunal stated Board should decide, not Appellate Authority.

Goods Exported 'as such': Tribunal found goods imported under Notification No. 52/2003. Allegation of exporting 'as such' without manufacturing process. Tribunal noted goods not extensively exported 'as such'. Goods properly imported, tested, repacked, and relabeled. Exported with Customs Department knowledge. Tribunal viewed activity as manufacturing under EXIM Policy. No revenue loss, export obligations fulfilled, no violation of Notification No. 52/2003.

Questions for Consideration: (i) Whether goods sold 'as such' and exported could be considered as manufacture under EXIM policy? (ii) Whether violation of Notification No. 52/2003 disentitles exemption from customs duty?

Jurisdiction: Appeal filed under Section 130(1) of Customs Act. High Court lacks jurisdiction to decide issues related to rate of duty or value of goods. Citing precedent, appeal should be made to Apex Court under Section 130E for exclusive jurisdiction.

Decision: Appeal rejected as not maintainable, allowing Revenue to approach Apex Court. High Court registry directed to return certified copies for appeal filing.