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2022 (11) TMI 710 - SCH - CustomsMaintainability of appeal before the HC or SC - territorial jurisdiction - appeal filed by the Department under Section 130 of the Customs Act is dismissed as not maintainable by observing that as the dispute can be said to be a dispute with respect to valuation and therefore the appeal would not lie to the High Court but an appeal would lie to this Court - HELD THAT - The issue involved is whether with respect to the dispute in question, the appeal would be maintainable before the High Court or before this Court is squarely covered by a recent decision of this Court in the case of M/S. ASEAN CABLESHIP PTE. LTD. VERSUS THE COMMISSIONER OF CUSTOMS 2022 (3) TMI 760 - SUPREME COURT where it was held that In the facts and circumstances of the present case the High Court is right in observing that the principal question in the present case is not in relation to the rate of duty but determining whether vessel AE is a foreign going vessel or not, and if the vessel AE is a foreign going vessel, Section 87 of the Act will be applicable or not. Therefore, with respect to such an issue, against the order passed by the CESTAT, the appeal would be maintainable before the High Court under Section 130 of the Act. In the present case, the dispute also is with respect to breach of condition of notification which may ultimately lead to subsequent demand of duty or imposition, but that itself cannot be said to be a dispute with respect to valuation. Therefore, the High Court is wrong in not entertaining the appeal on the ground that the same was not maintainable - The impugned judgment and order passed by the High Court dismissing the appeal as not maintainable is hereby quashed and set aside. The appeal before the High Court was maintainable. The appeal before the High Court is ordered to be restored to the file which shall be considered by the High Court in accordance with law and on its own merits - Appeal allowed.
Issues:
1. Maintainability of appeal before the High Court vs. Supreme Court. Analysis: The judgment by the Supreme Court addressed the issue of whether an appeal should be maintainable before the High Court or the Supreme Court. The Court referred to a recent decision in the case of M/s Asean Cableship Pte. Ltd. vs. The Commissioner of Customs and emphasized the importance of previous rulings, such as the case of Commissioner of Customs vs. Motorola (India) Ltd. The Court highlighted that the dispute in question did not concern valuation but rather a breach of notification conditions that could lead to a duty demand. The Court found the High Court's decision to dismiss the appeal as not maintainable to be erroneous, contrary to established precedents, and ordered the appeal to be restored to the High Court for consideration on its merits. In conclusion, the Supreme Court allowed the appeal, quashed the High Court's decision, and directed the High Court to reconsider the appeal in accordance with the law. The Court clarified that its ruling did not favor either party in the dispute and no costs were awarded.
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