Case Details: Atherton Engineering Co. Pvt. Ltd. Versus Commissioner of Customs (Airport & Air Cargo Complex), Kolkata (2025) 33 Centax 199 (Cal.)
Judiciary and Counsel Details
- T.S. Sivagnanam, CJ. & Chaitali Chatterjee (Das), J.
Facts of the Case
The appellant, being aggrieved by an order passed by the CESTAT approached the High Court challenging the maintainability of its appeal under the Customs Act, 1962. The dispute essentially arose inter-parties and did not involve any determination by the court on the value of goods for purposes of assessment. The appellant contended that the questions raised were confined to the parties involved and did not directly or proximately relate to valuation of goods, nor did they concern issues which would extend beyond the inter se dispute to affect a class or category of assessees as a whole. Accordingly, the matter was placed before the High Court.
High Court Held
The High Court held that where a dispute is confined to inter-parties and does not involve the court’s determination of the value of goods for purposes of assessment, or a question directly and proximately related to valuation of goods, the appeal would lie before the High Court under Section 130 of the Customs Act, 1962. The Court further clarified that in the absence of any issue of law extending beyond the parties involved, there was no jurisdictional bar to maintainability before the High Court. It was thus held that the appeal was maintainable before the High Court.
List Of Case Cited
Asean Cableship Pvt. Ltd. v. Commissioner — 2022 (380) E.L.T. 4 (S.C.)
