1994 (9) TMI 158 - AT - Customs

Summary

Issues:
Maintainability of reference application under Section 130(1) of the Customs Act regarding effective rate of additional duty levied under the Customs Tariff Act.

Analysis:
The reference application questioned the maintainability under Section 130(1) of the Customs Act, arguing that it was permissible as it did not relate to the rate of duty of customs. The counsel contended that the reference pertained to the effective rate of additional duty under the Customs Tariff Act, not the Customs Duty leviable under Section 12 of the Customs Act. He emphasized that the issue involved interpretation of a Central Excise Notification, not the rate of duty of customs.

The Departmental Representative opposed the application, asserting that the additional duty under Section 3 of the Tariff Act was akin to Customs Duty, calculated using Central Excise Tariff and notifications for amount computation. Referring to a Supreme Court judgment, the representative argued that the basic nature of additional duty remained that of a customs duty, despite involving excise notifications.

The Tribunal concurred with the Departmental Representative, highlighting that the additional duty was leviable under the Customs Tariff Act and was considered a duty of customs. They cited relevant sections of the Customs Tariff Act to support this stance. The Tribunal referenced a previous case to establish that no reference lay to the High Court for matters concerning the determination of duty rates or valuation for assessment purposes.

Ultimately, the Tribunal held that the application was not maintainable under Section 130(1) of the Customs Act, as it involved a question related to the effective duty rate for assessment, falling within the exclusion clause. They emphasized that a comprehensive assessment for customs purposes encompassed all prescribed components from various laws. Consequently, the application was dismissed.

This detailed analysis of the judgment from the Appellate Tribunal CEGAT, New Delhi underscores the intricacies of the maintainability of reference applications under the Customs Act, specifically regarding the effective rate of additional duty levied under the Customs Tariff Act.