SC Restores High Court Appeals on Customs Duty Exemption Violations

Commissioner of Central Excise Vs Lanyard Foods Ltd. (Supreme Court of India) In the case of the Commissioner of Central Excise Vs Lanyard Foods Ltd., the Supreme Court of India addressed a crucial jurisdictional question regarding the appropriate appellate forum under the Customs Act, 1962. The core issue was whether an appeal against an order from the Custom Excise and Service Tax Appellate Tribunal (CESTAT), concerning an alleged breach of conditions of an exemption notification, should be filed before the High Court under Section 130 or directly before the Supreme Court under Section 130E ...