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TMI Blog2022 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... en if wrongly levied, would set up a bad precedent. The Act ibid is self- contained code in itself and the remedy, if any against the so-called illegal order is by way of an appeal provided therein - there are no manner of doubt that Civil Court s jurisdiction is barred in the matters of levy of customs duty, which is the case given herein. The impugned order dated 09.09.2019 (Annexure P-3) passed by the Court below is set aside. As a consequence thereof, the plaint filed by the plaintiff is directed to be returned to the plaintiff with liberty to approach the Appellate Authority under the Act ibid - given the inordinate delay already caused in the disposal of the grievance of the petitioner, it is expected of the Appellate Authority tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Officer based on the self-declaration, levied a custom duty of ₹ 5,280/- on the declared value of the goods in accordance with what is pleaded by the petitioner. This was stated to be the applicable duty as per the provisions of the Customs Act, 1962 read with Customs Tariff Act, 1975 as well as notification No.608-A issued by the Customs Department since the value of the self declared goods was more than ₹ 5,000/-. It was thus stated that being more than ₹ 5,000/-, custom duty is leviable. In order to get the goods released, the plaintiff had to perforce pay the customs duty and thereafter, the postal parcel was delivered to the plaintiff at his given address. After receipt of his postal parcel, the plaintiff t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an appeal provided therein. Assuming that the Customs Officer had indeed passed a wrong order as has been alleged by the plaintiff, he ought to have approached the appellate authority as per the provisions of the Act ibid. For ready reference, Section 155 (supra) is reproduced here-in-below : 1. No suit, prosecution or other legal proceedings shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the Rules or regulations. 2. Further, this Hon ble Court does not have the territorial jurisdiction as the defendants are located at Delhi and the parcel has arrived at New Delhi and the duty was levied a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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