Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

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


High Court Reviews Jurisdiction on CESTAT Appeal: Is the Vessel Foreign-Going? Section 130(3) Questions to be Formulated.

December 28, 2021

Case Laws     Customs     HC

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

 


 

You may also like:

  1. The GOI amended import policies under Foreign Trade (Development & Regulation) Act, 1992, modifying restrictions on vessels under CTH 890690. Items under codes...

  2. 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...

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

  4. Amendment in Chapter 3 Schemes of Foreign Trade Policy - Incremental Exports Incentivisation Scheme Reg. - Notification

  5. 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’ -...

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

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

  8. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  9. 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...

  10. 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...

  11. 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...

  12. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

  13. Appellant has provided the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty...

  14. 10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

  15. Assessment u/s 153C versus 143 - Additions u/s 45 - Underreporting of sale consideration for immovable property while framing the Assessment Order u/s 143(3) - Whether...

 

Quick Updates:Latest Updates