9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 450 - HC - CustomsMaintainability of appeal before Supreme Court in terms of Section 130E (b) of the Customs Act - recovery of erroneous drawback - HELD THAT - Going by the 1st proviso to Section 129A(1) therefore, an appeal cannot be maintained before the Appellate Tribunal, and the said Tribunal does not have jurisdiction to decide such an appeal if the order of the Commissioner (Appeals) under Section 128A relates to payment of drawback as provided in Chapter X and the Rules made thereunder. It is therefore not clear as to how the Appellate Tribunal could have passed the impugned order in favour of the respondents herein. However, as that is not an issue that can be considered in these appeals, which themselves are not maintainable before us in view of the valuation of goods being an issue that was considered by the Appellate Tribunal, it is refrained from expressing any opinion on the said aspect. This aspect is best left to be considered by the Supreme Court in the appeal preferred by the revenue against the order of the Appellate Tribunal.
Issues involved:
The issues involved in this legal judgment are the maintainability of Customs Appeals before the High Court, the nature of appeals that can be maintained before the High Court against an order passed by the Appellate Tribunal, and the jurisdiction of the Appellate Tribunal in deciding appeals related to payment of drawback. Issue 1: Maintainability of Customs Appeals before the High Court The judgment addresses the preliminary objection raised regarding the maintainability of the appeals before the High Court under Section 130 of the Customs Act, 1962. It is highlighted that if the order passed by the Appellate Tribunal relates to the determination of any question concerning the rate of duty of customs or the value of goods for assessment purposes, the appeal must lie to the Supreme Court as per Section 130E (b) of the Customs Act. The Tribunal's order involving the issue of valuation of goods for assessment necessitates the appeals by the Revenue to be filed before the Supreme Court. Issue 2: Nature of Appeals before the High Court The judgment elaborates on the Tribunal's adjudication of an appeal against an order of the Commissioner of Customs Appeals, which found against the respondents on the confiscation of improperly exported goods. The Tribunal confirmed demands, denied drawback, and directed the recovery of drawback amounts due to mis-declaration of goods' value and circular trading. The aspect of valuation is deemed integral to the finding on confiscation of goods and the denial of drawback amounts, making the appeal fall under the purview of the Supreme Court as per Section 130E of the Customs Act. Legal precedents from Madras and Bombay High Courts, as well as the Supreme Court, are cited to support this interpretation. Issue 3: Jurisdiction of the Appellate Tribunal The judgment also delves into the jurisdiction of the Appellate Tribunal in deciding appeals related to payment of drawback as provided in Chapter X of the Customs Act. The analysis of Section 129A reveals that the Appellate Tribunal cannot entertain appeals if the order relates to payment of drawback. Despite the ambiguity in how the Appellate Tribunal passed the impugned order favoring the respondents on this issue, the High Court refrains from expressing an opinion due to the appeals' non-maintainability before them. The matter is suggested to be appropriately considered by the Supreme Court in the appeal filed by the revenue against the Appellate Tribunal's order.
|
