2015 (11) TMI 202 - HC - Customs

Maintainability of appeal - Scope of Sections 130 or 130A - Import of goods under DEEC scheme - demand of on unutilized items - whether the goods are covered by any exemption notification or not - Held that - in view of the aforesaid decision in the case of Motorola India Ltd. 2011 (4) TMI 1014 - KARNATAKA HIGH COURT , this civil petition stands dismissed as not maintainable. - Decided against Revenue.

Summary

The Karnataka High Court dismissed a Civil Petition under Section 130A of the Customs Act, 1962, citing a previous decision in the case of Commissioner of Customs, Bangalore v. Motorola India Limited. The dispute regarding goods' exemption notification did not fall within the High Court's jurisdiction under Sections 130 or 130A of the Act. The petition was dismissed as not maintainable.