2024 (4) TMI 1047 - HC - Customs

Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - rejection and redetermination of value - HELD THAT - The matter concerns valuation of the imported goods and there is the clear bar of this Court (High Court) in entertaining this appeal. The appeal is held to be not maintainable before this Court.

Summary

Issues involved: Appeal against Customs Valuation Rules application and maintainability of the writ petition u/s 130E of the Customs Act, 1962.

Customs Valuation Rules Application:
The matter involved the valuation of an imported car, where the importer's valuation was rejected and re-determined as per Customs Valuation Rules, 2007. The appeal against this re-determination was dismissed by the Commissioner of Customs (Appeals), Kolkata. The revenue then appealed to the Tribunal, arguing that the transaction value could not be ascertained based on the submitted invoices. The Tribunal, however, upheld the Commissioner's decision, stating that the declared value should be accepted in the absence of any other available value for the goods at that time.

Maintainability u/s 130E of the Customs Act, 1962:
The respondent raised a preliminary objection regarding the maintainability of the writ petition, citing section 130E of the Customs Act, 1962. Referring to a Supreme Court decision, it was highlighted that an appeal to the High Court can only be entertained if it involves a substantial question of law. The exception mentioned was that appeals related to the determination of customs duty rates or goods' value for assessment purposes should go to the Supreme Court, not the High Court. The Court found that the issue at hand concerning the valuation of imported goods fell under this exception, making the appeal not maintainable before the High Court.