High Court lacks jurisdiction in appeal on goods classification under Customs Act, 1962. Appeal directed to Apex Court. The High Court held that it lacked jurisdiction to entertain the appeal due to the nature of the dispute revolving around the classification of goods ...
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High Court lacks jurisdiction in appeal on goods classification under Customs Act, 1962. Appeal directed to Apex Court.
The High Court held that it lacked jurisdiction to entertain the appeal due to the nature of the dispute revolving around the classification of goods affecting the duty rate, which falls outside the scope of appeals to the High Court as per the Customs Act, 1962. Consequently, the appeal was deemed not maintainable, and the Appellant was directed to pursue the appeal before the Apex Court. The request for interim relief was denied, emphasizing that without jurisdiction, no interim relief could be granted. The Appeal and the Civil Application were disposed of accordingly.
Issues involved: The principal issue is whether the Appellant misdeclared the imported goods and the consequential order of confiscation and redemption. Additionally, the jurisdiction of the High Court to entertain the appeal is also in question.
Issue 1 - Misdeclaration of Goods and Consequential Order: The Appellant disputed the classification of goods by the respondent department, leading to an appeal before the Customs, Excise & Service Tax Appellate Tribunal. A difference of opinion among the bench members necessitated a reference to a third member, whose opinion was followed by the Division Bench in the final order.
Issue 2 - Jurisdiction of High Court: The Advocate for the Appellant raised contentions regarding the legality of the Tribunal's order under section 129C(5) of the Customs Act, 1962, citing a judgment of the High Court in a previous case. Section 130 of the Act specifies that appeals to the High Court do not extend to questions related to the rate of duty of customs or the value of goods for assessment purposes. As the dispute in this case revolves around the classification of goods affecting the duty rate, the High Court lacks jurisdiction to entertain the appeal.
The High Court concluded that due to the lack of jurisdiction, the appeal is not maintainable before the Court. The Appellant was advised to pursue the appeal before the Apex Court as required by law. The request for continuing interim relief was denied, emphasizing that without jurisdiction, no interim relief can be granted.
The Appeal and the Civil Application were disposed of accordingly.
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