High Court Reviews Jurisdiction on CESTAT Appeal: Is the Vessel Foreign-Going? Section 130(3) Questions to be Formulated.

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Full Text of the Document

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....Maintainability of appeal - Jurisdiction of HC to entertain an appeal against the order of CESTAT - foreign-going vessel or not - No decision on the point of foreign-going vessels having precedential value has been brought to our notice - The questions formulated by the appellant or such other questions that may be formulated by this Court under Section 130(3) of the Act, hear the parties and dispose of the appeal. We have taken sufficient care to hear and not advert to any of the circumstances in issue on the main question between the parties, and even reference is made in this order, the same is for the limited purpose of finding out whether this Court ought to proceed with hearing the appeal on merits or not. The question of limitation may also be one of the questions the Court may consider while disposing of the appeal. - HC....