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Commissioner of Customs (I & G) Versus Ranbaxy Laboratories Ltd.

2016 (334) E.L.T. 488 (Del.) - Maintainability of appeal - Section 130 of the Customs Act, 1962 - issue relates to rate of duty of customs, which would include question of levy of duty on re-import - Held that: - the decision in the case of Commissioner of Service Tax v. Ernst and Young Private Limited [2014 (2)1133 - DELHI HIGH COURT] relied upon where it was held that the question of levy of duty would be included and also relate to rate of duty. Therefore, it is not possible to accept the con .....

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duty on re-import of goods, which had earlier been exported - appeal not maintainable under Section 130 of the Act and are accordingly directed to be returned - appellant may file an appeal under Section 130E of the Act. - CUSAA Nos. 42-43 and 45 of 2014 - Dated:- 25-11-2014 - Sanjiv Khanna and V. Kameswar Rao, JJ. Shri Satish Kumar, SSC and Ms. Shruti Yadav, Advocate, for the Appellant. Shri Aditya Bhattacharya and Ambarish Pandey, Advocates, for the Respondent. ORDER These three appeals have b .....

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can be made to the decision of this Court in Commissioner of Service Tax v. Ernst and Young Private Limited, CEAC No. 12/2013, decided on 25th February, 2014. Learned counsel for the appellant prays for some time to obtain instructions. Re-list on 25th November, 2014. 2. Appeal CUSAA No. 45/2014 was listed on 10th November, 2014 and was adjourned for today to enable counsel for the appellant to obtain instructions. 3. Learned counsel for the appellant submits that the issue raised in .....

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