Appeal against CESTAT Order on violation of exemption condition lies before HC

Commissioner of Customs Vs M/s. Motorola India Ltd. (Supreme Court) 3-Judge Bench of the Supreme Court has held that an appeal against the CESTAT Order, involving violation of conditions of Customs exemption notification, would lie before the High Court and not the Supreme Court. Remanding the matters back to the High Court, the Apex Court observed that the question involved was not related to determination of rate of duty, valuation, determination of classification of goods, or coverage under exemption notification. It also observed that the appeals did not involve any question of law of gene...