Bombay HC Dismisses Section 130 Customs Act Appeal Lacking Substantial Question

Commissioner of Customs Vs Ganesh Benzoplast Limited (Bombay High Court)

Bombay High Court held that an appeal under Section 130 of the Customs Act can be entertained only if the High Court is satisfied that the case involves a substantial question of law. Thus, appeal dismissed as no substantial question of law arises in the appeal.

Facts- This is an Appeal under Section 130 of the Customs Act 1962 challenging the Customs Excise and Service Tax Appellate Tribunal (“CESTAT”) order dated 22 April 2024, allowing the Respondent’s Appeal against the Princi

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