TMI Blog2022 (11) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of this Court in the case of M/S. ASEAN CABLESHIP PTE. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [ 2022 (3) TMI 760 - SUPREME COURT] where it was held that In the facts and circumstances of the present case the High Court is right in observing that the principal question in the present case is not in relation to the rate of duty but determining whether vessel AE is a foreign going vessel or not, and if the vessel AE is a foreign going vessel, Section 87 of the Act will be applicable or not. Therefore, with respect to such an issue, against the order passed by the CESTAT, the appeal would be maintainable before the High Court under Section 130 of the Act. In the present case, the dispute also is with respect to breach of condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned judgment and order dated 23.09.2021 passed by the High Court of Karnataka at Bengaluru in CSTA No. 8 of 2018, by which the High Court has dismissed the said appeal filed by the Department under Section 130 of the Customs Act as not maintainable by observing that as the dispute can be said to be a dispute with respect to valuation and therefore the appeal would not lie to the High Court but an appeal would lie to this Court. The issue involved is whether with respect to the dispute in question, the appeal would be maintainable before the High Court or before this Court is squarely covered by a recent decision of this Court in the case of M/s Asean Cableship Pte. Ltd. vs. The Commissioner of Customs [SLP (C) No. 2208 of 2022] decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertaining the appeal on the ground that the same was not maintainable. The impugned order passed by the High Court is just contrary to the decisions of this Court in Motorola (India) Ltd. (supra) as well as Asean Cableship Pte. Ltd. (supra) and the same deserves to be quashed and set aside. In view of the above and for the reasons stated above, the present Appeal succeeds. The impugned judgment and order passed by the High Court dismissing the appeal as not maintainable is hereby quashed and set aside. We hold that the appeal before the High Court was maintainable. The appeal before the High Court is ordered to be restored to the file which shall be considered by the High Court in accordance with law and on its own merits. We make i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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