Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Appeal against order of CESTAT High court or Supreme Court ss. 130 and 130E Customs Act 1962 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Act, 1962 (52 of 1962) |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Act, 1962: ss. 130 and 130E - Appeal against orders passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT) - Whether appeal would lie u/s. 130 before High Court or u/s. 130E before Supreme Court, in the facts of the present case - Held: Appeal to Supreme Court against the order of CESTAT would lie only if any question having relation to the rate of duty is involved in the appeal or if it relates to value of goods for the purpose of assessment or classification of goods or whether the goods were covered by exemption notification - In all other cases appeal would lie before High Court - The question to be determined in the present appeal was neither related to rate of duty nor to valuation of goods nor classification of goods nor coverage under the exemption notification - The appeals also did not involve any question of law of general public importance applicable to a class or category of assesses as a whole - Therefore, in the present case, the appeals were maintainable u/s. 130 before High Court and would not lie u/s. 130E to Supreme Court. |
Judge | Hon'ble Mr. Justice Bhushan Ramkrishna Gavai |
Neutral Citation | 2019 INSC 1004 |
Petitioner | S.c.r.commissioner Of Customs, Bangalore-1 |
Respondent | M/s Motorola India Ltd. |
SCR | [2019] 12 S.C.R. 618 |
Judgement Date | 2019-09-05 |
Case Number | 10083 |
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