2014 (9) TMI 980 - HC - Customs

Maintainability of appeal - Whether the Tribunal was justified in holding the demand of duty of ₹ 90,444/- being the duty forgone in respect of 4.1111 Kgs of primary gold imported under a licence issued under DEEC Scheme and found short in the export goods - Held that - question that arise for consideration in this appeal relates to levy of duty. The said issue has to be decided by the Apex Court in appeal under Section 130E of the Customs Act, 1962 (for short the Act ) and not by the High Court under Section 130 of the Act. Therefore, this appeal is not maintainable. Reserving liberty to the appellant to prefer an appeal under Section 130E of the Act, this appeal is dismissed. - Decided against Revenue.

Summary

The Karnataka High Court dismissed the appeal by the Revenue regarding a demand of duty on imported gold. The Court stated that the issue of levy of duty must be decided by the Apex Court under Section 130E of the Customs Act, not by the High Court under Section 130. The Revenue was directed to return the documents to enable them to prefer an appeal before the Apex Court.