{"id":5573,"date":"2025-08-26T17:42:00","date_gmt":"2025-08-26T12:12:00","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5573"},"modified":"2025-08-26T17:42:00","modified_gmt":"2025-08-26T12:12:00","slug":"appeal-maintainability-before-high-court-under-customs-act-hc-ruling","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/appeal-maintainability-before-high-court-under-customs-act-hc-ruling","title":{"rendered":"Appeal Maintainability Before High Court Under Customs Act | HC Ruling"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000405213\/appeal-lies-before-high-court-when-dispute-is-of-inter-parties-and-not-directly-on-valuation-of-goods-hc\"><span class=\"TextRun SCXW172031552 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW172031552 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Atherton Engineering Co. Pvt. Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW172031552 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Commissioner of Customs (Airport &amp; Air Cargo Complex), Kolkata<\/span><span class=\"NormalTextRun SCXW172031552 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 199 (Cal.)<\/span><\/span><\/a><span class=\"EOP SCXW172031552 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000082653\">T.S. Sivagnanam<\/span><\/strong>, <strong>CJ<\/strong>. &amp; <strong><span id=\"111170000000156034\">Chaitali Chatterjee (Das)<\/span><\/strong>, J.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW10366491 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW10366491 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The appellant, being aggrieved by an order passed by the <\/span><span class=\"NormalTextRun SCXW10366491 BCX0\" data-ccp-parastyle=\"Body-All Documents\">CESTAT<\/span><span class=\"NormalTextRun SCXW10366491 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> 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.<\/span><\/span><span class=\"EOP SCXW10366491 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW177261365 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW177261365 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that where a dispute is confined to inter-parties and does not involve the court\u2019s 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<\/span><span class=\"NormalTextRun SCXW177261365 BCX0\" data-ccp-parastyle=\"Body-All Documents\">. <\/span><span class=\"NormalTextRun SCXW177261365 BCX0\" data-ccp-parastyle=\"Body-All Documents\">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.<\/span><\/span><span class=\"EOP SCXW177261365 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List Of Case Cited<\/h2>\n<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(380)%20E.L.T.%204%20(S.C.)&amp;itemType=AP\">Asean Cableship Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02022 (380) E.L.T. 4 (S.C.)<\/p>\n<h2>List Of Case Reviewed<\/h2>\n<div>Ata Freight Line (I) Pvt. Ltd. v. Union Of India \u2014 (2022) 1 Centax 32 (Bombay)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(208)%20E.L.T.%20464%20(Tribunal)&amp;itemType=AP\">Atherton Engg. Co. Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02007 (208) E.L.T. 464 (Tribunal)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20428%20(Tribunal)&amp;itemType=AP\">Atherton Engineering Co. Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02006 (197) E.L.T. 428 (Tribunal)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(256)%20E.L.T.%20358%20(Cal.)&amp;itemType=AP\">Atherton Engineering Co. Pvt. Ltd. v. Union of India<\/a> \u2014\u00a02010 (256) E.L.T. 358 (Cal.)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2001%20(129)%20E.L.T.%20502%20(Tribunal)&amp;itemType=AP\">Commissioner v. Artherton Engg. Pvt. Ltd.<\/a> \u2014\u00a02001 (129) E.L.T. 502 (Tribunal)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(203)%20E.L.T.%20532%20(S.C.)&amp;itemType=AP\">Commissioner v. I.T.C. Ltd<\/a>. \u2014\u00a02006 (203) E.L.T. 532 (S.C.)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(368)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Commissioner v. Motorola India Ltd.<\/a> \u2014\u00a02019 (368) E.L.T. 3 (S.C.)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(382)%20E.L.T.%2020%20(S.C.)&amp;itemType=AP\">Commissioner v. Shriram Refrigeration Industries<\/a> \u2014\u00a02022 (382) E.L.T. 20 (S.C.)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2022)%201%20Centax%2018%20(S.C.)&amp;itemType=AP\">Commissioner v. Such Silk International Ltd.<\/a> \u2014 2022 (382) E.L.T. 590 (S.C.) = (2022) 1 Centax 18 (S.C.)<\/div>\n<div>Commissionerof Income Tax v. Venkateswara Hatcheries (P) Ltd. \u2014 (1999) 237 ITR 174<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1993%20(68)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Navin Chemicals Mfg.&amp; Trading Co. Ltd. v. Collector<\/a> \u2014\u00a01993 (68) E.L.T. 3 (S.C.)<\/div>\n<div>Union of India v. Ata Freight Line (I) Pvt. Ltd. \u2014 2023 (73) G.S.T.L. 581 (S.C.) = (2023) 6 Centax 153 (S.C.)<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1991%20(55)%20E.L.T.%20433%20(S.C.)&amp;itemType=AP\">Union of India v. Kamlakshi Finance Corporation Ltd.<\/a> \u2014\u00a01991 (55) E.L.T. 433 (S.C.)<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Atherton Engineering Co. Pvt. Ltd. Versus Commissioner of Customs (Airport&hellip;<\/p>\n","protected":false},"author":10,"featured_media":5604,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appeal Maintainability Before High Court Under Customs Act | HC Ruling<\/title>\n<meta name=\"description\" content=\"HC rules that appeals lie before High Court when disputes are inter-parties and not directly on valuation of goods under Customs Act, 1962.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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