2013 (11) TMI 757 - HC - Customs

Maintainability of appeal- Notification No. 11/97-Cus dated 1.3.1997- Order passed u/s 130 - Jurisdiction u/s 130E - Held that - it is apparent that against an order of the Appellate Tribunal relating to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment shall lie before the Supreme Court and the High Court has no jurisdiction to entertain an appeal against such order. Having regard to the fact that controversy involved in the present case directly relates to the question of determination of rate of duty of customs, the appeal is not maintainable before this Court - Decided against Revenue.

Summary

Issues:
- Maintainability of appeal under Section 130 of the Customs Act, 1962 before the High Court.

Analysis:
The judgment delivered by the Gujarat High Court pertains to the maintainability of an appeal under Section 130 of the Customs Act, 1962 before the High Court. The appeal was filed by the Commissioner of Customs (Preventive), Jamnagar, challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). The questions proposed in the appeal revolved around various legal aspects such as the application of legal ratios, reliance on test reports, adherence to sampling and testing methods, consideration of goods examination, and disposal of cross objections. The respondent raised a preliminary objection regarding the maintainability of the appeal, emphasizing that the issue directly related to the determination of the rate of duty under Notification No. 11/97-Cus. As per Section 130 of the Act, appeals to the High Court are not maintainable if they involve questions related to the rate of duty of customs or the value of goods for assessment.

The Senior Standing Counsel for the respondent did not contest the position that the appeal was not maintainable before the High Court based on the provisions of Section 130 of the Act. Section 130 of the Customs Act allows appeals to the High Court from orders passed by the Appellate Tribunal, except those relating to the determination of questions concerning the rate of duty of customs or the value of goods for assessment. Similarly, Section 130E provides for appeals to the Supreme Court in cases related to the determination of such questions. The judgment highlighted that the controversy in the present case directly pertained to the determination of the rate of duty of customs, making the appeal not maintainable before the High Court. Therefore, the appeal was dismissed on the grounds of lack of maintainability, without delving into the merits of the case.

In conclusion, the Gujarat High Court's judgment focused on the specific issue of the maintainability of the appeal under Section 130 of the Customs Act, 1962 before the High Court. The decision emphasized the statutory provisions that restrict appeals related to the determination of the rate of duty of customs or the value of goods for assessment from being entertained by the High Court, directing such matters to the Supreme Court instead. The judgment underscored the importance of adhering to legal procedures and jurisdictional limitations in appellate matters, ultimately leading to the dismissal of the appeal on the grounds of lack of maintainability.