2017 (6) TMI 462 - HC - Customs

Maintainability of appeal - Classification of imported vessel - classified under CTH 89059090 or otherwise - benefit of N/N. 12/2012-Cus, dated 17-03-2012 - Held that - the said question, in the peculiar facts and circumstances of the case, may have to be adjudicated by the CESTAT first, before a regular appeal is filed before this Court under Section 130 of the Act - petition disposed off by remitting the matters back to CESTAT - matter on remand.

Summary

Issues:
Challenge to Orders-in-Original denying exemption under Notification No.12/2012-Cus, jurisdiction question, compliance with pre-deposit condition for appeal to CESTAT.

Analysis:
The petitioners challenged Orders-in-Original classifying vessels under Tariff Item No.89059090, denying exemption under Notification No.12/2012-Cus. The petitioners failed to comply with the pre-deposit condition for appealing to CESTAT, resulting in dismissal of their appeals. The High Court pointed out that the jurisdiction question should be adjudicated by CESTAT first before a regular appeal is filed before the Court under Section 130 of the Act.

The petitioners subsequently made payments to satisfy the pre-deposit condition. As a result, the High Court disposed of the writ petitions, setting aside the CESTAT orders and remitting the matters back to CESTAT. The CESTAT was instructed to consider the payments made, ensure the appeal papers are in order, and entertain the appeals if the deposits comply with the mandatory condition. Any pending miscellaneous petitions were to be closed accordingly.