2015 (7) TMI 1158 - SCH - Customs

Maintainability of appeal - Section 130 of the Customs Act 1962 - the decision in the case of RACAL SURVEY OVERSEAS LTD. Versus COMMISSIONER OF CUS. (IMPORT) MUMBAI 2005 (5) TMI 151 - CESTAT MUMBAI referred - Held that - against the impugned order of the Customs Excise and Service Tax Appellate Tribunal appeal had to be filed to the High Court under Section 130 of the Act and the present appeal to this Court is not maintainable - appeal dismissed on this ground alone giving the appellant liberty to approach the High Court

Summary

The Supreme Court dismissed the appeal as it was not maintainable, stating that the appeal had to be filed to the High Court under Section 130 of the Customs Act, 1962. The appellant was given liberty to approach the High Court.