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KERALA HIGH COURT
N. Kumar, J
Commissioner of Customs – Appellant
Versus
M/s. Asean Cableship Pvt. Ltd, Singapore – Respondent
Headnote: Read headnote
1. Heard Mr N Venkataraman, learned Additional Solicitor General for the appellant, and Mr Rohan Shah, learned Counsel for the respondent, on the maintainability of theinstant appeal before this Court under S.130 of the Customs Act, 1962 (for short 'the Act').
2. The Commissioner of Customs, challenging the Final Order No.20218-20219/2020 dated 18.02.2020 in Customs Appeal No.27102/2013 of Customs, Excise and Services Tax Appellate Tribunal (CESTAT), Bangalore, has filed the appeal under S.130 of the Act. M/s. Asean Cableship Pvt. Ltd, Singapore, represented by its General Manager, is the respondent. For convenience, parties are referred to as appellant and respondent.
3. The Background Circumstances: On 15.12.2005 the agreement entitled 'The South East Asia and Indian Ocean Cable Maintenance Agreement' was entered between the Tele
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 CESTAT has the authority to impose penalties under Section 112 of the Customs Act, and its findings of fact are binding unless shown to be perverse.
The court established that the provisions of the Customs Act do not guarantee an absolute right to cross-examine witnesses in adjudication proceedings, and the denial of such a right does not inheren....
Customs duty is only applicable at the time of first entry into India, and not on subsequent conversions, as retrospective application of exemptions violates established legal principles.
The main legal point established in the judgment is the availability of a statutory remedy under the Customs Act and the failure of the petitioner to approach the Appellate Authority despite the libe....
The burden of proof for non-notified goods under the Customs Act lies with the Customs Department to establish smuggling, which must be supported by cogent evidence.
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