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M. R. SHAH, B. V. NAGARATHNA
Asean Cableship PTE. Limited – Appellant
Versus
Commissioner of Customs – Respondent
ORDER
1. Feeling aggrieved and dissatisfied with the impugned order dated 17.12.2021 passed by the High Court of Kerala at Ernakulam in Customs Appeal No. 1 of 2021 by which the High Court has overruled the objection raised by the petitioner herein - assessee on the maintainability of the appeal before the High Court under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act'), the original assessee - respondent before the High Court has preferred the present Special Leave Petition.
1.1 That the petitioner herein operates the cableship CS Asean Explorer ("vessel AE") for the purposes of laying, repairs and maintenance of submarine cables. Various telecommunication companies entered into an agreement with cableship operators (including the petitioner herein) to undertake repair and maintenance of the submarine cable wires through cableships such as the vessel AE. That the vessel AE is stationed at Kochi, India, to undertake repairs and maintenance of submarine cables.
1.2 A show cause notice dated 10.07.2012 along with corrigendum dated 14.08.2012 was issued proposing to initiate action under Sections 111 (b) and (f) of the Act read with Section 125 of the Act.
The main legal point established in the judgment is that the dispute concerning an exemption cannot be equated with a dispute in relation to the rate of duty, and the appeal was found to be maintaina....
The main legal point established in the judgment is that the jurisdictional fact for consideration in the appeal was whether the vessel, C S Asean Explorer, qualified as a foreign-going vessel under ....
The determination of a vessel's status as a foreign-going vessel under Section 2(21) of the Customs Act permits exemption from customs duty under Section 87, thus establishing the appeal's maintainab....
The status of a vessel as a foreign going vessel under the Customs Act is based on contractual engagement and operational readiness, not merely its physical presence within territorial waters.
The maintainability of an appeal concerning customs duty determinations lies solely with the Supreme Court under Section 130E of the Customs Act.
High Court lacks jurisdiction over customs appeals under Section 130; only Supreme Court under Section 130E.
High Court lacks jurisdiction over CESTAT appeals on special additional customs duty refunds; appeal lies only to Supreme Court under Section 130E.
The main legal point established in the judgment is that the jurisdiction for appeals related to classification disputes under the Customs act, 1962 lies with the Hon'ble Supreme Court of India under....
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