CESTAT Order on Classification of Goods & Determination of Customs Duty Appealable only before SC

Commissioner of Customs II JNPT Vs Axiom Cordages Ltd. (Bombay High Court) Impugned order of CESTAT and the appeal memo clearly indicates that the main controversy which arises for determination is in the nature of classification dispute, which relates directly and proximately to the rate of duty applicable for the purpose of assessment and therefore the appeal would lie only before the Hon’ble Supreme Court of India. Mr.Mishra submitted that the issue here is of the levy or payment of duty. But to determine whether there has been short levy of duty, certainly, without deciding on the class...