2014 (6) TMI 903 - HC - Customs

Customs Tribunal Decision Challenged on Jurisdiction Issue

The Karnataka HC dismissed appeals challenging the Customs Tribunal's decision on exemption from Special Additional Duty of customs, citing a ... Benefit of exemption Notification No. 23/2003-C.E., dated 31-3-2003 - Held that:- Court in the case of Commissioner of Customs, Bangalore v. M/s. Motorola India Limited, Bangalore reported in [2011 (4) TMI 1014 - KARNATAKA HIGH COURT] has held “whether the goods are covered by Exemption Notification or not” do not fall within the jurisdiction of the High Court under Section 130 of the Customs Act. Therefore, the appeal is not maintainable. The appeal is to be preferred to the Hon’ble Supreme Court under Section 130E of the Act - Decided against assessee. The Karnataka High Court dismissed appeals challenging Customs Tribunal's decision on exemption from Special Additional Duty of customs, citing jurisdictional issue. Appellants advised to approach Supreme Court under Section 130E of the Customs Act for further appeal.