Maintainability of appeal - Jurisdiction of HC to entertain an ...

Case Laws Customs

December 28, 2021

Maintainability of appeal - Jurisdiction of HC to entertain an appeal against the order of CESTAT - foreign-going vessel or not - No decision on the point of foreign-going vessels having precedential value has been brought to our notice - The questions formulated by the appellant or such other questions that may be formulated by this Court under Section 130(3) of the Act, hear the parties and dispose of the appeal. We have taken sufficient care to hear and not advert to any of the circumstances in issue on the main question between the parties, and even reference is made in this order, the same is for the limited purpose of finding out whether this Court ought to proceed with hearing the appeal on merits or not. The question of limitation may also be one of the questions the Court may consider while disposing of the appeal. - HC

View Source

← Previous Next →

Maintainability of appeal - Jurisdiction of HC to entertain an ...

Case Laws Customs

December 28, 2021

You may also like:

Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

Foreign Going vessel or not - benefit of duty free supply - The impugned vessel ASEAN Explorer is a foreign-going vessel, within the ambit of (ii) of Section 2(21) of...

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place...

Business Support services - activity of purchasing space on ocean going vessels from shipping companies and selling the same to various exporters for export of goods -...

Import of Fishing Trawlers - - they have come to Indian Customs Waters only for the purpose of completing import formalities and also registering them as fishing...

Penalty on CHA - Goods being loaded on foreign going vessel without having obtained the necessary LEO from the Customs - penalty confirmed - HC

Liquidation process costs - expenses for preventing any damage due to possible collision between the vessels - The liquidator took action after receiving consent from...

Classification of imported goods - two vessels declared as ‘Excursion Boat Monterey 180 FSW/Volvo Penta 3.0 GL; 135 HP’ - The declared classification prevails by default...

The vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ -...

Validity of policy decision - Imposing prohibition on export of Shark fins of all species of Shark - The rationality of the decision cannot be adjudged on a proof of...

Mis-declaration of the country of origin - Provisional release of the vessel - Even from a perusal of the impugned seizure memorandum it is seen that the officer seizing...

Quick Updates: