2026 (2) TMI 1403

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....ppeal. The respondent, claimed exemption from payment of customs duty in view of Notification Nos.24/2015-Cus and / or 25/2015-Cus, dated 08.04.2015. These notifications provided exemption from payment of the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 and the whole of the additional duty leviable under Section 3 of the Customs Tariff Act. The Customs Department, rejected this contention of the respondent, on the ground that, the respondent had paid the customs duty, by way of redemption of scrips (MEIS/SEIS). The respondent was also called upon to pay Social Welfare Surcharge calculated, at 10% of the value of the Basic Customs Duty of the Customs Act, 1962. 2. Aggrieved by the view tak....

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....pellant has filed only 1 Appeal against the Common Order, passed in 82 Appeals, and the same is not maintainable. It is contended that, the appellant was required to file 82 Appeals and cannot file 1 Appeal, against the Orders, passed in 82 Appeals. (ii). The litigation policy of the Central Government stipulates that, Appeals should not be filed, in relation to any matter, where the value of the policy does not cross one crore. In the present case, most of the orders, in Appeals, relate to a value, which is below one crore and consequently, all the Appeals, where the value does not cross one crore, could have been withdrawn and could not have been filed by the appellant. (iii). Section 130 of the Customs Act stipulates th....

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....Learned Standing Counsel would contend that, it would be permissible for the appellant, to file an appeal against the order passed in the 82 appeals before the Customs, Excise And Service Tax Appellate Tribunal (CESTAT), Hyderabad. For this purpose, she relies upon the judgment of the Hon'ble High Court of Delhi in the case of Kusum Ansal vs Commissioner Of Income-Tax 1 [(1991)190 ITR24 (DELHI)]. 8. The learned Standing Counsel would also contend that, the litigation policy of the Central Government itself stipulates that the monetary value of an appeal would not be relevant where the issue is a recurring issue. She would submit that in the present case, the question of whether there is an exemption for payment of additional duty on impo....

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....has carved out only following categories of cases to which it has intended to give a special treatment of providing an appeal directly to this Court. "(i). determination of a question relating to a rate of duty; (ii). Determination of a question relating to the valuation of goods for the purpose of assessment; (iii). determination of a question relating to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; (iv). Whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for." 12. The Hon'ble Supreme Court has clarified that, any order of the Tribunal relating ....