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The SC held that appeals against orders of CESTAT lie before the HC under s. 130 of the Customs Act, endorsing the principle in Motorola; consequently, the HC's dismissal of the appellant's appeals as not maintainable was set aside. Invoking Art. 142(1), the SC directed restoration of the appeals to their original numbers on the HC docket for adjudication in accordance with law, observing that such extraordinary relief was necessary to prevent the appellant becoming remediless. The matter was remitted to the HC for disposal on merits consistent with law, and the appeal proceedings were disposed of in accordance with the Court's directions.
The SC held that appeals against orders of CESTAT lie before the HC under s. 130 of the Customs Act, endorsing the principle in Motorola; consequently, the HC's dismissal of the appellant's appeals as not maintainable was set aside. Invoking Art. 142(1), the SC directed restoration of the appeals to their original numbers on the HC docket for adjudication in accordance with law, observing that such extraordinary relief was necessary to prevent the appellant becoming remediless. The matter was remitted to the HC for disposal on merits consistent with law, and the appeal proceedings were disposed of in accordance with the Court's directions.
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