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2017 DIGILAW 369 (GUJ)

Commissioner of Customs v. Cora Chem

2017-02-14

B.N.KARIA, M.R.SHAH

body2017
ORDER : M.R. Shah, J. 1. The present Tax Appeal is placed on Board by the registry for appropriate orders in light of returning of record and proceedings of Tax Appeal No. 502 of 2007 by the registry of Hon'ble Supreme Court. 2. At the outset, it is required to be noted that when the present Tax Appeal came up for hearing before Division Bench of this Court [Coram: Actg. Chief Justice Mr. Vijay Manohar Sahai & Mr. Justice R.P Dholaria] on 26th March 2015, the Court was of the opinion that as the dispute in the Appeal is with regard to Notification No. 203/92-Cus., value based advance license scheme, the goods imported against which relates to rate of customs duty to be charged, and therefore, such matters can only be heard by Hon'ble Supreme Court in view of Section 130[E] (b) of the Customs Act, 1962, the Division Bench directed the registry to transmit the records of present Tax Appeal to the Hon'ble Supreme Court. That thereafter, the registry send records of the present Tax Appeal to the Hon'ble Supreme Court; as directed by the Division Bench of this Court by Order dated 26th March 2015. However subsequently, vide communication dated 2nd January 2017, registry of the Hon'ble Supreme Court has returned the record of the present Tax Appeal to this Court by observing that neither the said original record has been called for nor any appeal against the said case has been filed before the Supreme Court. 3. It appears that instead of sending record and proceedings, the Appeal itself was required to be disposed of as not maintainable before this Court so as to enable the appellant to approach the Hon'ble Supreme Court against the impugned judgment and order or after observing that in view of Section 130 [E] (b) of the Customs Act, 1962, the Appeal before this Court shall not be maintainable, the appeal memo could have been returned to the appellant to present it before the Hon'ble Apex Court. Instead, without passing such order, the record of the Tax Appeal was ordered to be sent to the Hon'ble Supreme Court and that is how, the present Tax Appeal is placed before this Court now. 4. Instead, without passing such order, the record of the Tax Appeal was ordered to be sent to the Hon'ble Supreme Court and that is how, the present Tax Appeal is placed before this Court now. 4. It is not in dispute that the dispute in the present Tax Appeal is with regard to Notification No. 203/92-Cus., value based advance license scheme, the goods imported against which relates to rate of customs duty to be charged, and therefore, in view of Section 130 [E](b) of the Customs Act, 1962, with respect to such dispute, an appeal before this Court shall not be maintainable and it shall lie only before the Hon'ble Supreme Court. 5. Under the circumstances, considering the dispute in the present Tax Appeal and Section 130 [E](b) of the Customs Act, 1962, the present Tax Appeal is disposed of as not maintainable before this High Court. However, it will be open for the Revenue/appellant herein to prefer appeal before the Hon'ble Supreme Court; if they so choose and/or so advised. So far as the present Tax Appeal is concerned, the same stands disposed of so far as this Court is concerned.