Customs duty classification and drawback appeal maintainability tested over inclusion of NCCD in brand rate computation.

The Gujarat HC considered whether National Calamity Contingent Duty levied under Section 134 of the Finance Act, 2003 constitutes customs duty, and whether an appeal challenging its inclusion in brand rate drawback computation is maintainable under the first proviso to Section 129A(1)(b) of the Customs Act, 1962. It also examined whether the inclusion issue falls within the drawback-related exception and whether such an appeal lies before the Tribunal under Section 129A. Notice was issued to the respondents, and the paper book was directed to be filed within three months.

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Issues: Whether National Calamity Contingent Duty levied under Section 134 of the Finance Act, 2003 is a duty of customs; whether an appeal on inclusion of NCCD for computation of brand rate of drawback is maintainable under the first proviso to Section 129A(1)(b) of the Customs Act, 1962; whether inclusion of NCCD for computation of brand rate of drawback relates to the exception concerning payment of drawback; and whether such an appeal would lie before the Tribunal under Section 129A of the Customs Act, 1962.

Outcome: Notice issued to the respondents and paper book directed to be filed within three months.

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