Commissioner of Customs (Port) Vs Enterprise International Limited (Calcutta High Court)
The Calcutta High Court considered an appeal filed by the Commissioner of Customs (Port) under Section 130 of the Customs Act, 1962 against an order of the Appellate Tribunal dated 9 May 2024. There was a delay of 26 days in filing the appeal. The Court accepted the explanation for the delay, condoned it and allowed GA 1 of 2024.
The appellant proposed substantial questions of law concerning liability to pay Anti-Dumping Duty (ADD) on seven Bills of Entry, rejection and redetermination of declared values in 26 Bills of Entry, violation of Section 28(9), setting aside of penalties imposed on the respondents, differential ADD on five Bills of Entry for want of evidence, differential ADD on two Bills of Entry on limitation grounds, and the Tribunal’s decision setting aside differential Customs duty allegedly arising from undervaluation.
The Court reproduced Section 130 of the Customs Act, 1962, which provides for appeals to the High Court from Tribunal orders involving a substantial question of law, subject to the statutory exclusions. The Court also reproduced Section 130E, which provides for appeals to the Supreme Court in specified circumstances, including judgments of the High Court delivered in appeals under Section 130.
