The Tax Publishers2019 TaxPub(EX) 394 2019 (367) E.L.T. 391

 

Commr. of Cus. v. BMW India (P) Ltd.

 

CUSTOMS ACT, 1962

--Appeal to High Court --Appropriate forum Maintainability of appeal----Where order should be related to determination of any question having a relation to rate of duty of customs or to value of goods for purposes of assessment and also an order, which does not relate to determination as to the rate of duty or value of the goods, then an appeal can be entertained if High Court was satisfied that the case involves a substantial question of law. Admittedly, order related to rate of duty of customs and therefore, an appeal against order passed by Tribunal, was not maintainable before this Court under section 130--Assessee availed customs duty benefit under sub-clause (1)(a) to S.No. 437 of Notification No. 12/2012-Cus, 17-3-2012 for import of their consignments of motor-cars in completely knocked down (CKD) condition. During verification, it was found that the relevant details and description of individual part/sub-assemblies, which were imported, were not furnished among other things. Therefore, Revenue, after noticing that the importer did not have complete details/description/particulars of imported goods, called for a detailed container-wise packing list from CHA. Revenue held that assessee was not eligible to avail the concessional rate of duty prescribed under Notification No. 12/2012, 17-3-2012 and on the reasonable belief that the consignment was liable to confiscation under section 111(o) Held: There are two limbs to section 130(1), first of which being that it should be an eligible order in the sense that it should be related to determination of any question having a relation to rate of duty of customs or to value of goods for purposes of assessment. The second limb is that if the order passed by Tribunal is found to be an eligible order, i.e., an order, which does not relate to determination as to the rate of duty or value of the goods, then an appeal can be entertained if High Court was satisfied that the case involves a substantial question of law. Admittedly, order related to rate of duty of customs and therefore, an appeal against order passed by Tribunal, was not maintainable before this Court under section 130.

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