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2020 (3) TMI 532 - HC - CustomsMaintainability of appeal - benefit of exemption - effective date of notification by the customs authority - Jurisdiction of HC u/s 130 of the Customs Act, 1962 - HELD THAT:- We are of the opinion that the question raised in this appeal does not have any connection with the rate of duty. Whether the notification was applied from the date of its publication by the DGFT or from the date of its publication by the customs under Section 25[4] of the said Act the rate of duty remained the same. The only controversy is the date from which that rate of duty was applicable. If that is the question, this court has the jurisdiction to hear this appeal. This appeal is admitted on the following question:- Whether the order of the learned tribunal has not correctly interpreted sub-section 4 of Section 25 of the Customs Act, 1962 and the effective date of the subject exemption notification? List the appeal for hearing on 29th April, 2020.
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