TaxTMI 
TaxTMI 
2022 (1) TMI 724
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.... (for short, "the Act, 1962") are at the instance of the Revenue and are directed against the common order passed by the Customs, Excise, and Service Tax Appellate Tribunal (for short, the "CESTAT"), West Zonal Bench at Ahmedabad in the Customs Appeal No.10240 of 2020 and allied appeals dated 28th September 2021, by which the Tribunal allowed the appeals filed by the respondents herein taking the view that the product in question is not classifiable as High Speed Diesel, but the same is just in the form of base oil. 3 The facts giving rise to the three appeals before us may be summarized as under; 4 It appears from the materials on record that one of the respondents before us namely Divinity Impex imported Base Oil SN50 through a vessel b....
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....ods under CTH 27101930 as HSD and confiscated the imported goods with an option to reexport on payment of fine / penalty upon the respondents - companies and individual Directors of the Companies under Section 112(a) of the Customs Act. The order in original also imposed penalty on the individual Directors under Section 114AA of the Act. Further, various penalties came to be imposed under Section 102(a) and Section 114AA on the foreign suppliers and their representatives. 7 The respondents herein being aggrieved and dissatisfied with the order in original passed by the Commissioner of Customs, Kandla, challenged the same by filing appeals before the CESTAT, Ahmedabad. The Tribunal, as referred to above, allowed the appeals and took the vie....
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....efore us involve questions relating to the rate of duty of customs and classification, and in such circumstances, the appeal would lie before the Supreme Court under Section 130E of the Act, 1962. 12 In such circumstances referred to above, both the learned counsel submitted that these appeals may not be entertained and the Revenue may be asked to prefer appeals before the Supreme Court under Section 130E of the Act, 1962. 13 Besides the aforesaid preliminary objection, Mr. Trivedi and Mr. Modh submitted that even otherwise, there is no merit in the appeals filed by the Revenue as none of the two questions proposed by the Revenue in the memorandum of the appeals could be termed as substantial questions of law. It is submitted that an appe....
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....g imported, they are liable to be straightway confiscated with imposition of appropriate fine and penalty. In such circumstances, there is no question of any determination as regards the rate of duty of customs or the value of goods for the purposes of assessment. 16 The argument of Mr. Vyas is that the Court may not go by the operative part of the order in original. The plain reading of the operative part of the order in original may in the first blush give an impression that the Commissioner has classified the imported goods under the respective tariff item. The argument of Mr. Vyas is that there is no classification for the purposes of determination of rate of duty, the classification is only for the purposes of identity of the two disp....
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....he said judgement. Para 11 reads thus: "It will be seen that Sub-section 5 uses the said expression 'determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment' and the Explanation thereto provides a definition of it 'for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes/of assessment should be enhanced or reduced having regard to certain matters that the ....