Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 25696

IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, K.K.RAMAKRISHNAN, JJ
The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004 – Appellant
Versus
Customs, Excise and Service, Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, 1st Floor, No.26, Haddows Road, Chennai - 600 006 – Respondent
C.M.A(MD)No.920 of 2022 | CMP (MD) No.9022 of 2022

Advocates:
For the Appellants/Petitioners: Mr.R.Gowrishankar
For the Respondents: Mr.Hari Radhakrishnan for R2

High Court lacks jurisdiction over customs appeals under Section 130; only Supreme Court under Section 130E.

Headnote:The appeal concerns refund of special additional duty of customs under Notification No.102/2007-Customs dated 14.09.2007, filed under Section 130 of the Customs Act, 1962 against CESTAT order. Facts involve prior decision in CMA (MD) No.256 of 2021 holding such appeals not maintainable before High Court. Court finds the prior order applicable, dismissing appeal. Issue framed as maintainability of appeal under Section 130, distinguished from Section 130E jurisdiction. Ratio decidendi relies on prior judgment determining appeals lie only before Supreme Court under Section 130E. Appeal closed, liberty granted to department to appeal Supreme Court; connected petition closed.

Table of Content
1. appeal challenges cestat refund order. (Para 1 , 2)
2. prior judgment bars high court jurisdiction. (Para 3)
3. appeal closed; liberty to supreme court. (Para 4 , 5)

(Judgment of the Court was made by N.ANAND VENKATESH, J.)

This appeal has been filed under Section 130 of The Customs Act to set aside the impugned order passed by CESTAT in final Order No.41318/2017, dated 27.07.2017.

2. We have heard the submissions made on either side and the materials available on record.

3. The present case pertains to refund of special additional duty of customs under Notification No.102/2007-Customs, dated 14.09.2007. This Court had an opportunity to deal with the scope of this refund under the said notification in CMA (MD) No.256 of 2021 and after considering the matter in detail, this Court held that the appeal is not maintainable before this Court and the appeal can be filed only before the Apex Court under Section 130E of the Customs Act, 1962. The said order squarely covers the present case also.

4. In view of the above, this appeal is closed and it is left open to the department to file an appeal before the Supreme Court, if so advised and proceed further in accordance with law.

5. The Registry is directed to return the original order passed by the CESTAT, Chennai, to the learned Standing Counsel for the department, to enable the department to file an appeal before the Apex Court. No costs. Consequently, connected miscellaneous petition is closed.

Click Here to Read the rest of this document