2022 (11) TMI 710

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....And Hon'ble Mr. Justice M.M. Sundresh For the Petitioner(s) : Mr. N. Venkataraman, ASG, Mr. Arijit Prasad, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. H.R.Rao, Adv. Ms. Aakansha Kaul, Adv. And Mr. V.C. Bharathi, Adv. For the Respondent(s) : Ms. Apeksha Mehta, Adv., Mr. Aditya Bhattacharya, Adv., Ms. Mounika Kasturi, Adv., Mr. Pranav Mundra, Adv. And Ms. Charanya Lakshmikumaran, AOR O....

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....on, the appeal would be maintainable before the High Court or before this Court is squarely covered by a recent decision of this Court in the case of M/s Asean Cableship Pte. Ltd. vs. The Commissioner of Customs [SLP (C) No. 2208 of 2022] decided on 15.03.2022. After considering the binding decision of this Court in the case of Commissioner of Customs vs. Motorola (India) Ltd. (2019) 9 SCC 563, it....

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....ing to the classification of goods. By observing so, this Court observed that the High Court was not justified in holding that the appeals were not maintainable under Section 130(1) of the Act but were tenable before the Supreme Court under Section 130Eof the Act." In the present case, the dispute also is with respect to breach of condition of notification which may ultimately lead to subsequen....