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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Maintainability of appeal before the HC or SC - territorial ...


Supreme Court overturns High Court decision on customs appeal maintainability; clarifies it's not a valuation dispute.

November 16, 2022

Case Laws     Customs     SC

Maintainability of appeal before the HC or SC - territorial jurisdiction - the dispute also is with respect to breach of condition of notification which may ultimately lead to subsequent demand of duty or imposition, but that itself cannot be said to be a dispute with respect to valuation - the High Court is wrong in not entertaining the appeal on the ground that the same was not maintainable - SC

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