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2021 (12) TMI 1159 - HC - CustomsMaintainability of appeal - Jurisdiction of HC to entertain an appeal against the order of CESTAT - foreign-going vessel or not - scope of eligible order namely the duty of customs - Whether the order under appeal is an eligible order for appeal under Section 130 of the Act or not? - HELD THAT:- It is axiomatic that appeal is a statutory right conferred by Legislature on an aggrieved party. There is no inherent right of appeal to an aggrieved party and, in the case on hand, the right of appeal is covered by Sections 130 and 130E of the Act. The scheme of Customs Act envisages redressal mechanism by way of appeal under Section 128 from primary authority to Commissioner; further from the order of Commissioner to the CESTAT constituted under Section 129; from the order of CESTAT to the High Court under Section 130; or to the Supreme Court under Section 130E. The order of the High Court is again appealable under Section 130E to Supreme Court. An appeal is nothing but a proceeding where a higher Forum reconsiders the decision of the lower Forum on questions of fact and questions of law with jurisdiction authority to confirm, reverse, modify the decision or remand the matter to the lower Forum for fresh decision in terms of its directions. An appeal is a creature of Statute and there is no inherent right of appeal. The High Court while taking up an issue on the objection raised on the jurisdiction to maintain the appeal, as contended by respondent, cannot proceed that jurisdiction is conferred by the appellant or that the jurisdiction could be inferred in the circumstances of the matter. But, the principle is jurisdiction should be available. The decisions relied on by the appellant in support of its case that the jurisdiction of this Court cannot be invited to challenge the order under appeal are distinguishable. 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. Application disposed off.
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