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2015 (7) TMI 132 - HC - CustomsDemand of differential duty - Rate of duty - Maintainability of appeal - Held that - In view of the provision of Section 130, which exempts appeal to be entertained by the High Court in relation to rate of duty, the objection as raised by the respondent as regards maintainability is liable to be sustained in view of the decision of the Supreme Court in Navin Chemicals case (1993 (9) TMI 107 - SUPREME COURT OF INDIA), which decision has been followed by this Court in Commissioner of Central Excise Vs - Vadapalani Press (2015 (1) TMI 318 - MADRAS HIGH COURT). - Appeal not maintainable - Decided against Revenue.
Issues:
1. Appeal challenging order of Appellate Tribunal. 2. Substantial questions of law framed for consideration. 3. Maintainability of appeal before High Court regarding rate of duty. 4. Interpretation of Section 130 of the Customs Act. Analysis: Issue 1: The appeal before the High Court challenges the order of the Appellate Tribunal, where the Revenue is aggrieved by the decision in favor of the assessee regarding the demand of differential duty and other levies. The Tribunal allowed the appeal filed by the assessee, leading to the Revenue filing the present appeal before the High Court. Issue 2: The High Court framed substantial questions of law for consideration, which included whether the cost of material surrendered to a foreign company during refurbishment for repair should be included in the value for levy of duty, the interpretation of Customs Notification No.94/96, the correctness of the Tribunal's approach in determining duty on re-imported goods, and the legality of the Commissioner's valuation of imported goods under Custom Valuation Rules. Issue 3: The maintainability of the appeal before the High Court was questioned based on Section 130 of the Customs Act, which exempts appeals in relation to the rate of duty. The counsel for the respondent argued that the appeal does not lie before the High Court concerning the rate of duty, citing the Supreme Court's decision in Navin Chemicals case. The High Court agreed with this argument, citing precedents, and held that the objection raised by the respondent was valid. Issue 4: Section 130 of the Customs Act prohibits appeals to the High Court in matters related to the rate of duty. The Court referred to the relevant provision of the Act and previous judgments to support the decision that the appeal regarding the rate of duty was not maintainable before the High Court. Consequently, the High Court disposed of the appeal, granting liberty to the appellant to pursue the matter before the Supreme Court if desired, without imposing any costs. In conclusion, the High Court dismissed the appeal on the grounds of maintainability concerning the rate of duty, directing the appellant to seek recourse in the Supreme Court if necessary, while emphasizing the limitations set forth in Section 130 of the Customs Act.
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