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TMI Blog2022 (3) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... e was, whether, the assessee violated the conditions of the exemption notification by not utilising the imported materials for manufacturing of the declared final product and was, therefore, liable for payment of duty, interest and penalty. The High Court held that the appeals before the High Court would not be maintainable but were tenable before this Court under Section 130E of the Act. While setting aside the order passed by the High Court, this Court observed and held that neither any question with respect to determination of rate of duty arises nor a question relating to valuation of the goods for the purposes of assessment arises and the appeals also do not involve determination of any question relating to the classification of goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. 1.1 That the petitioner herein operates the cableship CS Asean Explorer ( vessel AE ) for the purposes of laying, repairs and maintenance of submarine cables. Various telecommunication companies entered into an agreement with cableship operators (including the petitioner herein) to undertake repair and maintenance of the submarine cable wires through cableships such as the vessel AE. That the vessel AE is stationed at Kochi, India, to undertake repairs and maintenance of submarine cables. 1.2 A show cause notice dated 10.07.2012 along with corrigendum dated 14.08.2012 was issued proposing to initiate action under Sections 111(b) and (f) of the Act read with Section 125 of the Act. The petitioner resisted the same. It was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CESTAT dated 18.02.2020 in holding that vessel AE is a foreigngoing vessel and therefore Section 87 of the Act shall be attracted to store consumption on board and therefore the applicant petitioner is exempted from payment of the customs duty, the Revenue has preferred the further appeal before the High Court under Section 130(1) of the Act. 1.5 A preliminary objection was raised on behalf of the petitioner on the maintainability of the appeal before the High court under Section 130(1) of the Act. It was the case on behalf of the petitioner that as the principal question is determination of rate of duty, against the order passed by the CESTAT, Appeal under Section 130E(b) shall be maintainable to the Hon ble Supreme Court. By the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal relating, amongst other things, to the determination of any question having a relation to the rate of duty of the customs or to the value of case for purposes of assessment. It is submitted that in the present case the principal issue is the rate of duty applicable on imported stores on the vessel AE. It is submitted that as per Section 87 of the Act any imported stores on board a vessel or aircraft (other than stores to which Section 90 applies) may without payment of duty, be consumed thereon as stores during the said period such vessel or aircraft is a foreigngoing vessel or aircraft. It is submitted that therefore if the stores are eligible to the exemption under Section 87 of the Act as claimed by the petitioner, the duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be an issue relating, amongst other things, to the determination of any question having relation to the rate of duty. The submission on behalf of the petitioner that the duty will be NIL and if not, which is the case of the Customs Department, it will be the applicable rate of duty and therefore, such a dispute can be said to be in relation to the rate of duty, has no substance. The dispute with respect to the exemption claimed and the dispute with regard to the rate of duty are both different, distinct and mutually exclusive. We are of the firm opinion that the dispute concerning an exemption cannot be equated with a dispute in relation to the rate of duty. 5. A somewhat similar question had arisen before this Court in the case of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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