2023 (8) TMI 1167 - SCH - Customs

Appropriate forum - HC or SC? - Classification of goods under the Central Excise Act, 1944 - appellant approached the High Court in exercise of jurisdiction under Section 130 of the Customs Act, 1962 - High Court has refused to exercise its jurisdiction as the appellant must instead file an appeal under Section 130-E of the Act before the Supreme Court - HELD THAT - This issue is covered by the decision of this Court in COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. 2019 (9) TMI 229 - SUPREME COURT where it was held that the High Court was not justified in holding that the appeals are not maintainable under Section 130 of the Customs Act but are tenable before this Court under Section 130E of the Customs Act. The appellant is permitted to withdraw this Civil Appeal with liberty to file an appeal under Section 130-E of the Act within three weeks from today - the civil appeal is dismissed as withdrawn.

Summary

The Supreme Court dismissed the civil appeal involving the classification of goods under the Central Excise Act, 1944. The appellant was permitted to withdraw the appeal and file under Section 130-E of the Act within three weeks, following a precedent set in Commissioner of Customs, Bangalore-I v. Motorola India Ltd.