Home Case Index All Cases Customs Customs + HC Customs - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 1097 - HC - CustomsMaintainability of appeal - Section 130 of the Customs Act, 1962 - issue relates to rate of duty of customs, which would include question of levy of duty on re-import - Held that: - the decision in the case of Commissioner of Service Tax v. Ernst and Young Private Limited [2014 (2) TMI 1133 - DELHI HIGH COURT] relied upon where it was held that the question of levy of duty would be included and also relate to rate of duty. Therefore, it is not possible to accept the contention of the Revenue that the present appeals would be maintainable because the issue relates to levy of duty and not rate of duty. Section 130 of the Act in clear terms stipulates that an appeal would lie before the High Court when it does not relate to an order relating, among other things, to determination of any question having a relation to rate of duty of Customs or value of the goods for the purpose of assessment. The issue raised in the present appeals relates to levy of customs duty on re-import of goods, which had earlier been exported - appeal not maintainable under Section 130 of the Act and are accordingly directed to be returned - appellant may file an appeal under Section 130E of the Act.
|