2022 (2) TMI 263 - HC - Customs

Customs Appeals Dismissed for Lack of Jurisdiction

M/s Sun Gems Versus Commissioner, Cce. And S.T. Jaipur, Sunil Batwara Versus Commissioner Cce And St Jaipur, M/s Suhani Gems Versus Commissioner Cce And St Jaipur

The High Court dismissed the appeals, ruling that they were not maintainable under Sections 130 and 130-E of the Customs Act, 1962. The Court emphasized ... Value of the goods for purpose of assessment - appellant had at the outset argued before the Tribunal has committed an error in accepting the valuation as suggested by the Department based only on the so called admission by one of the partners of the appellant firm - Section 130 of the Customs Act, 1962 - HELD THAT:- As per sub-section (1) of Section 130 of the Customs Act, 1962, an appeal lies to the High Court on substantial question of law from every order passed by the Appellate Tribunal except an order relating among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment. As per clause (b) of Section 130-E of the Act, an appeal shall lie to the Supreme Court against an order passed by the Appellate Tribunal which relates among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment. In terms of Sections 130 and 130-E of the Act, thus these appeals are not maintainable to the High Court - Appeal dismissed as not maintainable. Issues: Jurisdiction of High Court under Sections 130 and 130-E of the Customs Act, 1962Analysis:The judgment delivered by the High Court pertains to appeals arising from a common order of the Customs Excise and Service Tax Appellate Tribunal concerning the valuation of goods for assessment purposes. The primary contention raised was that the Tribunal erred in accepting the valuation based solely on an alleged admission by one of the partners of the appellant firm. The legal framework under consideration was Sections 130 and 130-E of the Customs Act, 1962. Section 130(1) allows appeals to the High Court on substantial questions of law, excluding those related to the rate of duty of customs or the value of goods for assessment. Similarly, Section 130-E(b) provides for appeals to the Supreme Court for orders concerning the determination of questions related to duty rates or goods valuation.The High Court, after careful consideration, concluded that the appeals in question were not maintainable before the High Court as per the provisions of Sections 130 and 130-E of the Act. Therefore, the Court dismissed the appeals on the grounds of lack of jurisdiction. This decision was based on the explicit statutory provisions that limit the scope of appeals to higher courts in matters concerning the determination of customs duty rates or the valuation of goods for assessment purposes. The judgment underscores the importance of adhering to the statutory framework and the specified appellate routes as delineated in the Customs Act, ensuring the proper adjudication of disputes within the designated legal framework.