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

2014 (11) TMI 1097 - DELHI HIGH COURT

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 .....

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t the present appeals would be maintainable because the issue relates to levy of duty and not rate of duty. Section 130 of the Act in clear terms stipulates that an appeal would lie before the High Court when it does not relate to an order relating, .....

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, 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 .....

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nder Section 130 of the Customs Act, 1962 (Act, for short). When CUSAA Nos. 42/2014 and 43/2014 had come up for hearing before the Court for the first time on 31st October, 2014, the following order was passed :- It appears that these appeals may not .....

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on 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.&ems .....

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s to levy of Customs duty on re-import and does not relate to rate of duty and, therefore, the present appeals would be maintainable and no appeal would lie before the Supreme Court under Section 130E of the Act. 4. As noted in our order dated 3 .....

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e to rate of duty. Therefore, it is not possible to accept the contention of the Revenue that the present appeals would be maintainable because the issue relates to levy of duty and not rate of duty. Section 130 of the Act in clear terms stipulates t .....

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;In view of the ratio in Ernst and Young Private Limited (supra), the present appeals would not be maintainable before the High Court. The issue raised in the present appeals relates to levy of customs duty on re-import of goods, which had earlier be .....

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