2021 (11) TMI 1079 - SCH - Customs

Maintainability of appeal - jurisdiction u/s 130-E of the Customs Act - HELD THAT - On going through the statement of case filed on behalf of the appellant it is not found that the issues raised come within the four corners of Section 130-E of the Customs Act 1962. There are no reason to entertain the appeals in the jurisdiction under Section 130-E of the Customs Act 1962 - appeal dismissed.

Summary

Issues:
Appeals against judgments of Customs, Excise & Service Tax Appellate Tribunals under Section 130-E of the Customs Act, 1962.

Analysis:
The Supreme Court heard appeals against various judgments of the Customs, Excise & Service Tax Appellate Tribunals. The appeals were filed under Section 130-E of the Customs Act, 1962. The specific judgments being challenged included those dated 12.11.2010, 11.9.2019, and 03.06.2011 passed by different tribunals. The Court noted a delay of 282 days in filing one of the civil appeals, which was condoned. The Additional Solicitor General and counsel for the assessees presented their arguments before the Court.

Upon reviewing the statement of the case filed on behalf of the appellant, the Court found that the issues raised did not fall within the scope of Section 130-E of the Customs Act, 1962. Consequently, the Court decided not to entertain the appeals within its jurisdiction under the mentioned section. As a result, the civil appeals were dismissed, with all questions of law being left open to be raised in a suitable case.