Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, P.DHANABAL
Commissioner of Customs – Appellant
Versus
Pepsico India Holdings Pvt Ltd. – Respondent
| Table of Content |
|---|
| 1. filing refund claims and their scrutiny. (Para 2 , 3) |
| 2. conditions for exemption notifications and their legal implications. (Para 4 , 7 , 8) |
| 3. jurisdiction issues concerning appeals. (Para 5) |
| 4. interpretation of sections 130 and 130e. (Para 6 , 9) |
| 5. conclusion and further actions available to the department. (Para 13) |
Judgment :
(Judgment of the Court was delivered by N.ANAND VENKATESH, J.)
This appeal has been filed by the Commissioner of Customs under Section 130 of “the Customs Act, 1962 ” (for brevity hereinafter referred to as “the Act”), against the order passed by “the Customs, Excise and Service Tax Appellate Tribunal” (in short “CESTAT”).
2. The respondent filed 34 numbers of refund claims from September 2013 to February 2017 in respect of 209 Bills of Entry for the refund of 4% Special Additional Duty (SAD) under Notification No. 102/2007-Customs dated 14.09.2007. On scrutiny, it was found that the goods sold were different from the goods imported and hence, further investigation was done by the Special Intelligence and Investigation Branch. As per the investigation conducted, it was found that the importer had sent the imported oats to the job workers, wh
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 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.
Duty of excise - Levy of - A bare reading of section 11A of Act (as amended), clearly shows that stipulation under this provision, can be exercised only if certain conditions precedent are present, a....
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....
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.
Claims for refund of excise duty under Section 11B must be filed within one year; reversal of CENVAT credit to obtain exemption does not constitute a mistake of law, thus refund claims beyond this li....
The central legal point established in the judgment is the determination of the applicability of Section 27A of the Customs Act, the grant of interest on the belated refund of Special Additional Duty....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
