Case Law Details
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 general public importance which would be applicable to a class or category of assessees as a whole.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
Leave granted in S.L.P.(C) No. 29444/2012 and S.L.P.(C) No. 12755/2015.
2. A short question that arises for consideration in these appeals is, as to whether an appeal from the order of Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the “CESTAT”), involving an issue regarding violation of conditions contained in customs exemption notification, would lie before the High Court under the provisions of Section 130 of the Customs Act, 1962 (hereinafter referred to as the “Customs Act”) or to this Court under the provisions of Section 130E of the Customs Act.
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