Valuation Issue Not Appealable Under Customs Act before HC

Commissioner of Customs (Port) Vs Supreme Petrochem Ltd (Calcutta High Court)

The Calcutta High Court has dismissed an appeal filed by the Commissioner of Customs (Port) against Supreme Petrochem Ltd., a decision that highlights a critical jurisdictional limitation under the Customs Act, 1962. The appeal, challenging an order from the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of imported goods, was deemed “not maintainable” by the High Court due to a specific statutory embargo.

The ruling, delivered on November 21, 2024,

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