The High Court held that the appeal was not maintainable as the subject matter pertained to transaction value, attracting the Supreme Court's exclusive jurisdiction under Section 130-E(b) of the Customs Act. The appeal was dismissed.
Civil Miscellaneous Appeal dismissed with liberty to approach the appropriate forum.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.06.2017
CORAM
THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER And THE HONOURABLE MR. JUSTICE R.SURESH KUMAR
C.M.A.No.3139 of 2011 & M.P.No.1/2011
M/s. Universal Abrasives & Minerals (P) Limited,
2/250, 1 st Street,
Sri Ram Avenue,
Kottivakkam,
Chennai-600 041. ...Appellant/Appellant
-Vs-
Civil Miscellaneous Appeal filed u/s.130 of Customs Act to set aside the impugned order dated 16.6.2010 passed by the 2nd respondent in Final Order No.772/2010. arising out of Appeal No.106 of 2003, dated 16/06/2010 passed by customs, Excise and service Tax appellate Tribunal, South zonal Bench, chennai against the appeal in C.A.NO.3, dated 20/03/2003 passed by the Appellate Tribunal, south Regional Bench, Customs, Excise and Gold(Control) Appellate Tribunal, Chennai and against order in original No.8 of 2003 dated 27/01/2003 passed by Commissioner of customs, Import, Seaport, chennai.
For Petitioner : Mr.K.Jayachandran
For Respondents : Mr.A.P.Srinivas standing counsel
JUDGMENT
(Order of the Court was made by RAJIV SHAKDHER,J.)
Sd/-
Asst.Registrar
/true copy/
Sub Asst. Registrar
kua
To
1. The Commissioner of Customs (Imports),
Custom House,
Chennai-600 001.
2. The Customs, Excise and Service
Tax Appellate Tribunal,
No.26, 1 st Floor, Shastri Bhavan Annexe,
Haddows Road, Chennai-600 006.
+1cc to Mr.Hema Muralikrishnan, Advocate in sr.no.41027
C.M.A.No.3139 of 2011
NMI(CO) NR 03/07/2017
2 issues framed by the court
Whether the Civil Miscellaneous Appeal challenging an order rejecting declared value is maintainable under Section 130 of the Customs Act.
Whether the exclusive jurisdiction of the Supreme Court under Section 130-E(b) precludes hearing in the High Court.
M/s. Universal Abrasives & Minerals (P) Limited
The Commissioner of Customs (Imports)
The Customs, Excise and Service Tax Appellate Tribunal
RAJIV SHAKDHER
R.SURESH KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
