2019 (1) TMI 336 - HC - Customs

Maintainability of appeal - mixed questions of law are involved - one of the issue involves valuation of goods - Held that - The appeal is admitted on the substantial questions of law - List the appeal for hearing on 14th February, 2019.

Summary

Issues involved: Jurisdiction of High Court in appeals involving mixed questions of law, including valuation of goods under Customs Act, 1962.

Analysis:
The judgment delivered by the High Court of Calcutta pertains to the jurisdiction of the Court in appeals concerning mixed questions of law, specifically focusing on the valuation of goods under the Customs Act, 1962. The Court highlighted that while the respondent's counsel argued for the exclusive jurisdiction of the Supreme Court due to the valuation issue, the appellant's counsel pointed out that the appeal involves broader questions beyond valuation. The Court acknowledged that the appeal raises significant questions of law beyond valuation, as indicated in the proposed questions in the petition. Therefore, the key issue addressed by the Court is determining the appropriate jurisdiction when mixed questions of law are involved, and one of them pertains to the valuation of goods. The Court raised the crucial question of whether the High Court has the authority to decide on dominant issues other than valuation and whether it should refrain from exercising jurisdiction when multiple issues, including valuation, are at play.

The Court admitted the appeal based on the substantial questions of law presented, emphasizing the need to address the complexity of issues beyond mere valuation. Notably, the Court dispensed with the issuance and service of the notice of appeal due to the respondent being represented in Court. The Court directed the filing of informal paper books by the Advocate-on-Record for the appellant by a specified date, with prior service to the respondent's Advocate-on-Record before the hearing. The appeal was scheduled for a hearing on a set date, and an application related to the case was disposed of accordingly. This comprehensive analysis showcases the Court's meticulous consideration of the jurisdictional complexities arising from appeals involving mixed questions of law, particularly in the context of goods valuation under the Customs Act, 1962.