2014 (8) TMI 992 - HC - Customs

Confiscation of Goods - Imposition of penalty - Tribunal vide impugned order reported in 2011 (5) TMI 709 - CESTAT, BANGALORE held that merely because assessee could not fulfill export obligation, goods do not become automatically liable to confiscation - No confiscation was warranted, confiscation order was set aside and for penalty matter was remanded back - High court while relying upon principle of Commissioner of Customs v. Motorola India Limited reported in 2011 (4) TMI 1014 - KARNATAKA HIGH COURT held that issue relating to whether Tribunal was justified in setting aside levy of duty, has to be decided by Apex Court in appeal to be preferred under Section 130E of Customs Act, 1962 and not by High Court - In view of said principle, appeal was not maintainable - Appeal dismissed.

Summary

The High Court of Karnataka dismissed the appeal by the Revenue challenging an order on the interpretation of a notification. The Court held that questions regarding duty, interest, and penalty should be decided by the Apex Court under Section 130E of the Customs Act, not by the High Court under Section 130. The appeal was deemed not maintainable, with the appellant given the liberty to approach the Apex Court.