TMI Blog2014 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms or to the value of goods for the purpose of assessment is appealable before the Supreme Court and not the High Court. - appeal dismissed. - G.A. No. 1013 of 2013 & CUSTA No. 2 of 2013 - - - Dated:- 8-8-2013 - Indira Banerjee and Anindita Roy Saraswati, JJ. Shri S.K. Kapur, S.B. Saraf, for the Appellant. Shri Arijit Chakraborty, for the Respondent JUDGMENT This appeal is against an order No S-853-855/A/554-561/Kol/2012, dated 9th August, 2012 [2013 (287) E.L.T. 197 (Tribunal)] passed by the Customs, Excise Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata. 2. The respondent M/s. A.N. Impex for which M/s Gee Pee International was Customs House Agent filed a Bill of Entry No. 414051 dated 10th Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hirts etc. No detailed packing list was submitted indicating the specific items. The packing list and invoices did not contain any serial numbers or marks or the numbers of items. 5. The consignment had been assessed to duty by the customs authorities. However, as the import of worn clothing is restricted in terms of Foreign Trade Policy the consignment was allowed to be stored in the warehouse of Central Warehousing Corporation at Mahestala, 24-Parganas (South), West Bengal under Section 49 of the Customs Act, pending adjudication. 6. For the purpose of imposition of fine and penalty as directed vide Board s Circular No. 36/2000-Cus., dated 18th May, 2000, the wholesale market prices of various worn clothing was ascertained by Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les 9. Polar Fleece : 4 Bales 10. Raincoats : 48 Bales 11. Half Pants and, 3 Qr. Pants : 85 Bales 12. Men s Swede Pants : 12 Bales 13. Men s Cotton Pants : 34 Bales 14. Windcheaters : 22 Bales 15. Ladies Blouses : 47 Bales 16. Coats : 38 Bales 17. Children s Apparel : 58 Bales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting open a few bales having the same code word/phrase the items in the bales were found to be those marked on the bales. About 10% of the bales were burst open and the rest were stripped open. It was patently clear that with a view to evade customs duty, brand new clothes had been declared as old and worn garments. 15. Pursuant to summons under Section 108 of the Customs Act one Sri Dipak Das of M/s. Ma Vabatarini Enterprise, a wholesale dealer of old and worn garments, also produced certain registers/documents maintained by him while doing business of purchase of such items like jackets, ladies cotton pant, shirts etc from the same importers and the records so produced indicated the purchase price of the items. One Umar Khan representi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate. 20. Being, aggrieved the department has preferred this appeal. Mr. Arijit Chakraborty, appearing on behalf of the respondent opposite party has taken a preliminary objection to the maintainability of the appeal. 21. Mr. Chakraborty referred to Section 130E of the Customs Act, 1962 which provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal relating among other things to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment. 22. In support of his submission, Mr. Chakraborty cited Union of India v. Guwahati Carbon Ltd. reported in 2012 (278) E.L.T. 26 (S.C.), Commissioner of Customs, Bangalor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of fact to answer the questions arising for determination in relation to payment of excise duty. 26. In Union of India v. Guwahati Carbon Ltd. (supra) the Supreme Court was dealing with Section 35G of the Central Excise Act, 1944 which provides as follows :- 35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty to excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. 27. The Supreme Court found th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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