TaxTMI 
TaxTMI 
2023 (10) TMI 325
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...., Mr. Rajesh Sharma and Mr. Devesh Tripathi, Advs. for R-1. Mr. Satish Kumar, Senior Standing Counsel along with Ms. Vaishali Goyal, Adv. for R-2. Mr. Pragyan P. Sharma, Mr. Rajesh Sharma, Mr. Nikhil Sharma and Mr. Devesh Tripathi, Advs. Mr. V. Lakshmikumaran, Mr. Ankur Sharma, Mr. Agrim Arora, Mr. Jayant Raghu Ram, Mr. Ashutosh Arvind Kumar, Mr. Aayush Rastogi and Mr. Arpit Mehra, Advs. for R-1. Mr. Satish Kumar, Senior Standing Counsel along with Ms. Vaishali Goyal, Adv. for R-2. ORDER 1. Mr. Bhandari as well as Mr. Lakshmikumaran, learned counsels appearing for the respondents have taken a preliminary objection to the maintainability of the instant writ petitions contending that since the issues canvassed principally relate to a rate of duty of customs, the writ remedy would be clearly barred and the petitioners must be relegated to the remedy of an appeal as structured in terms of Section 130E(b) of the Customs Act, 1962 [the Act.]. According to learned counsels, the impact of the order of the Central, Excise and Service Tax Appellate Tribunal [CESTAT] which carves out color coated aluminum coils from the Customs Notification dated 06 December 2021, which itself had come to b....
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....ion to the rate of duty of customs or to the value of goods for the purposes of assessment. 5. The plain effect of section 9-A(8) of the Customs Tariff Act, 1975 is that the provisions of the Customs Act, 1962 relating to appeal have been made applicable, as far as may be, to the duty chargeable under the provision. The order of the Tribunal passed in appeal would, therefore, clearly be subject to appeal, either to this Court under section 130 or to the Supreme Court under section 130-E where the appeal relates to the rate of duty or to a valuation of the goods for the purposes of assessment.... xxxx xxxx xxxx 6. We do not find any merit in the submissions which have been urged on behalf of the Petitioners. The Court is bound to adopt a plain and literal meaning of the words which have been used by Parliament in section 9-A(8) of the Customs Tariff Act, 1975. The statutory provision specifically incorporates all the provisions of the Customs Act, 1962 relating to appeal as far as may be, in their application to the duty chargeable under section 9-A. Under section 130, an appeal has been provided to the High Court against a determination that has been made by the Tribunal an....
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....question having a relation to the rate of duty of customs. While it is true that the exclusion of color coated coils in terms of the impugned order may have an inferential impact on the rate of duty that may liable to be imposed on those articles, we find that the Supreme Court in Steel Authority of India Limited vs. Designated Authority, Directorate General of Anti-Dumping and Allied Duties & Ors. (2017) 13 SCC 1 has while explaining the ambit of the exclusionary provisions as appearing in Section 130 and Section 130E has culled out the basic principle to be that the determination of a rate of duty must be read as meaning a "direct" and "proximate" relation to the question of rate of duty. We deem it apposite to extract the following passages from the aforenoted decision: - "19. Two decisions of this Court would require a specific notice at this stage. The first is in Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs [Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs, (1993) 4 SCC 320] , where this Court has taken the view that the expression "determination of any question having a relation to the rate of duty of customs or, value of goods for pur....
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....cted bona fide with the natural justice by a speaking order, in our opinion, even if superior court feels that another view is possible, that is no ground for substitution of that view in exercise of power under clause (b) of Section 130-E of the Act." (emphasis supplied) 21. On the basis of the discussion that has preceded, it must therefore be held that before admitting an appeal under Section 130-E(b) of the Customs Act, the following conditions must be satisfied: (i) The question raised or arising must have a direct and/or proximate nexus to the question of determination of the applicable rate of duty or to the determination of the value of the goods for the purposes of assessment of duty. This is a sine qua non for the admission of the appeal before this Court under Section 130-E(b) of the Act. (ii) The question raised must involve a substantial question of law which has not been answered or, on which, there is a conflict of decisions necessitating a resolution. (iii) If the Tribunal, on consideration of the material and relevant facts, had arrived at a conclusion which is a possible conclusion, the same must be allowed to rest even if this Court is inclined to take ....