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 Principal Commissioner’s order in original dated 08 January 2024./ By the order in original dated 08 January 2024, the Principal Commissioner had revoked the suspension of the warehousing operation of the Respondent, but this was subject to payment of redemption fine and penalty. The impugned order has now set aside the fine and penalty.
Conclusion- 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. In this appeal, the central allegation concerns the alleged breach of conditions for operating a public bonded warehouse. The record bears out, and the Tribunal, in its detailed order, has held that there was no breach of any of the conditions of the licence. This is purely a finding of fact, and such finding is supported by the material on record. Accordingly, not even a ground alleging perversity or otherwise to assail this finding of fact was even proposed in this Appeal. The findings of fact recorded therein are well supported by the material on record, and there is no question of any perversity in the record of such findings. Accordingly, we are satisfied that the substantial question of law does not arise and, in any event, if the same arises, will have to be held against the Appellant and favouring the Respondent.
