2015 (8) TMI 288 - SCH - Customs

Appeal was filed against order of tribunal in GLENCORE INDIA LTD. V. COMMISSIONER OF CUSTOMS 2004 (4) TMI 164 - CESTAT MUMBAI Only issue which arose for consideration and was decided by Tribunal in impugned judgment was as to whether assessments were provisional or final Appeal against said issue was to be made before High Court under Section 130 of Customs Act 1962 Current appeal hereby dismissed as was not maintainable Appeal filed before high court shall be decided on merits and will not be dismissed only on ground of limitation.

Summary

The Supreme Court dismissed the appeal as not maintainable, but allowed for a fresh appeal to be filed within one month, emphasizing for the High Court to decide on merits promptly. The issue in question was whether the assessments were provisional or final, with appeal rights under Section 130 of the Customs Act, 1962.