2022 (3) TMI 370

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....thereafter, assailed the aforesaid order by filing first appeal. However, the same too was dismissed vide order dated 04.10.2019 (Annexure P-8) observing that since the impugned order is not in the nature of final decree, therefore, the appeal is not maintainable. 3. Brief factual matrix as pleaded in the plaint is that the plaintiff/respondent imported a parcel from Australia with the self-declaration of it being valued as 180.85 $. Upon its arrival, the same was cleared after due examination by the custom officials on 05.04.2017. However, an examination report was prepared by the Examining Officer after the postal examination sheet, which as per the declaration of the plaintiff himself read as "Coins & Stamps". In view of the said decl....

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.... of Rs. 5,380/-) so as to un-necessarily burden the respondent with the litigation cost before this Court. 5. Ordinarily, being conscious of the amount involved in the suit proceedings and the cost of litigation thereof, perhaps this Court would not have entertained the revision petition given that the suit was filed way back in the year, 2017 and despite lapse of almost five years, it has not proceeded any further. However, having perused the provisions contained under Section 7 of the Customs Act, 1962, I am of the opinion that allowing the civil Courts to entertain suits challenging the levy of customs duty, even if wrongly levied, would set up a bad precedent. The Act ibid is self- contained code in itself and the remedy, if any agai....