2018 (12) TMI 959 - HC - Customs

Maintainability of appeal - jurisdiction - issue regarding rate of duty - Section 130 of the Act - Held that - This is a classic case of rate of duty and by virtue of exclusion provided in Section 130 of the Act, this Court would not have jurisdiction to entertain such appeal. As the issue relates to rate of duty by virtue of Section 9A(8) of the Tariff Act read with Section 130 of the Act, the appellant-Revenue would have to approach the Hon ble Supreme Court in terms of Section 130 E of the Act - appeal disposed off.

Summary

Issues:
Challenge to order passed by Customs, Excise and Service Tax Appellate Tribunal under Section 130 of the Customs Act, 1962. Questions of law raised regarding anti-dumping duty on imported goods.

Analysis:
The appeal challenges the order of the Customs, Excise and Service Tax Appellate Tribunal concerning the imposition of anti-dumping duty on imported goods. The questions of law raised by the Revenue question the Tribunal's decision, including whether the Show Cause Notice had a basis, the absence of a proposal to levy anti-dumping duty on the product in question, and the Tribunal's understanding of relevant notifications imposing anti-dumping duty. The issue at hand pertains to the rate of anti-dumping duty, governed by Section 9(A) of the Customs Tariff Act, 1962. The proceedings for appeal under this Act are guided by sub-section (8) of Section 9(A), which aligns them with the provisions of the Customs Act, 1962. The appeal specifically contests the Tribunal's ruling that no anti-dumping duty is applicable to the imported goods.

Furthermore, the Court notes that the matter primarily concerns the rate of duty, which falls outside its jurisdiction due to the exclusion provided in Section 130 of the Customs Act. Despite arguments from the Revenue's counsel seeking the appeal's consideration, the Court emphasizes that the issue of rate of duty cannot be entertained under the current legal framework. The Court points out that the appellant-Revenue must approach the Honorable Supreme Court under Section 130 E of the Act to address the rate of duty matter. Consequently, the Court disposes of the appeal accordingly, highlighting the limitations imposed by the relevant legal provisions.

In conclusion, the judgment underscores the delineation of jurisdiction concerning the rate of anti-dumping duty under the Customs Act and the Tariff Act. It clarifies that the High Court cannot adjudicate on such matters and directs the appellant-Revenue to pursue recourse through the appropriate legal channels.