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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, P.DHANABAL
Commissioner of Customs Custom House, New Harbour Estate, Turicorin – Appellant
Versus
J.M.Baxi and Co. – Respondent
| Table of Content |
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| 1. disputes around customs classification and exemptions. (Para 2 , 3) |
JUDGMENT :
(Judgment of the Court was delivered by N.ANAND VENKATESH, J.)
These appeals have been filed by the Commissioner of Customs against the common final order passed by “the Customs, Excise and Service Tax Appellate Tribunal, Chennai” (in short “CESTAT”) dated 18.11.2020.
2. The respondent in CMA (MD) No.1013 of 2021 imported used self-propelled workboat and classified the same under CTH 89019000 and availed exemption in excess of 15% of applicable duties under Notification No.27/2002-CUS as amended. The importer took the stand that the workboat falls under CTI 890190000 and whereas the department proposed reclassification under CTI 89059090.
3. The show-cause notice came to be issued after a DRI investigation on the ground of wrong classification and the exemption of 15% availed under Notification No. 27/2002-CUS dated 01.03.2002. The respondent in CMA(MD) No.1012 of 2021 is the customs broker who was involved in the export of the vessel. Therefore, show-cause notice was issued to them also.
4. The case was adjudicated for misclassification and non-compliance of the re-export of the vessel with
The maintainability of an appeal concerning customs duty determinations lies solely with the Supreme Court under Section 130E of the Customs Act.
Questions regarding the rate of duty and value of goods under customs law must be appealed to the Supreme Court, not the High Court.
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....
When Tribunal has set aside the order to the extent of clandestine removal without giving any reasoning and ignoring the submissions of the department with regard to facts and evidence on record.
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 ....
In order to invoke the extended period of limitation, there must be a positive act and not merely a failure to pay duty, which is not on account of any fraud, collusion, or willful misstatement or su....
Taxability of services under the business auxiliary service is a substantial question of law, necessitating appeals to the Supreme Court per Section 35L of the Central Excise Act.
It is over enthusiasm of the officer to advance the departmental cause that without grasping the ratio on the subject and disregard to the settled principles of law that he has initiated the action a....
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