Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 25697

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)No921 of 2022 | CMP (MD) No.9023 of 2022

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

High Court lacks jurisdiction over CESTAT appeals on special additional customs duty refunds; appeal lies only to 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. The High Court previously held in a similar case that such appeals are not maintainable before it and must be filed before the Supreme Court under Section 130E of the Customs Act, 1962. The court applied the prior ruling to dismiss maintainability. Issues framed relate to jurisdiction under Section 130 versus Section 130E. The ratio decidendi confirms lack of jurisdiction based on prior precedent. Appeal closed, liberty granted to appeal to Supreme Court.

Table of Content
1. appeal challenges cestat order on customs duty refund. (Para 1)
2. prior ruling bars high court jurisdiction; appeals to supreme court. (Para 2 , 3)
3. appeal closed; liberty to approach 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.41319/2017, 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.

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