2016 (8) TMI 1600 - HC - Customs

Maintainability of appeal - appeal dismissed based on lack of legal question arising for consideration - HELD THAT - In view of the decision in INDAIR CARRIER PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (GENERAL) 2016 (5) TMI 775 - DELHI HIGH COURT , no question of law arises for consideration in this appeal preferred by the Department against the impugned judgment dated 13th January, 2016 of the Customs, Excise and Service Tax Appellate Tribunal passed in Appeal. Appeal dismissed.

Summary

Issues involved: Dismissal of appeal based on lack of legal question arising for consideration.

The High Court of Delhi, in the case, dismissed the appeal filed by the Department against the impugned judgment of the Customs, Excise and Service Tax Appellate Tribunal. The Court held that no question of law arises for consideration in this appeal, as per the decision in a previous case. The appeal was accordingly dismissed.

In the judgment, the Court referred to a previous decision in CUSAA 25/2015 [Indair Carrier Pvt. Ltd. v. Commissioner of Customs (General)], where it was established that no question of law arises for consideration in the current appeal. As a result, the appeal filed by the Department against the impugned judgment of the Customs, Excise and Service Tax Appellate Tribunal was dismissed.