2014 (2) TMI 1193 - HC - Customs

Jurisdiction of Court - Confiscation - DEEC Scheme- the appellant was the holder of two DEEC Advance Licence bearing No. 07002638 dated 21-8-1998 and No. 0710000070 dated 13-5-1999, incorporating the actual user condition and issued under EXIM Policy under 1997-2002 by the licensing authority - Held that - following the decision on the case of Commissioner of Customs, Bangalore v. Motorola India Ltd., 2011 (4) TMI 1014 - KARNATAKA HIGH COURT ; it is held that the case does not fall within the jurisdiction of this Court as contemplated by Section 130 of the Customs Act, 1962 - Matter remanded back - Decided against Revenue.

Summary

The Karnataka High Court held that the dispute did not fall within its jurisdiction under Section 130 of the Customs Act, 1962. The appellant was advised to approach the Supreme Court under Section 130E for further proceedings. The appeal was disposed of as not maintainable.