{"id":5840,"date":"2025-09-09T18:03:40","date_gmt":"2025-09-09T12:33:40","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5840"},"modified":"2025-09-09T18:03:40","modified_gmt":"2025-09-09T12:33:40","slug":"appeal-maintainable-in-hc-if-issue-is-breach-of-duty-exemption-condition-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/appeal-maintainable-in-hc-if-issue-is-breach-of-duty-exemption-condition-sc","title":{"rendered":"Appeal Maintainable in HC if Issue is Breach of Duty Exemption Condition | SC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000405719\/appeal-to-high-court-is-maintainable-if-only-question-involved-is-breach-of-condition-for-exemption-from-duty-sc\"><span class=\"TextRun SCXW223983034 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW223983034 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;]}\">Commissioner of Central Excise, Bangalore Versus Lanyard Foods Ltd.<\/span><span class=\"NormalTextRun SCXW223983034 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 392 (S.C.)<\/span><\/span><span class=\"EOP SCXW223983034 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><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Manoj Misra<\/strong> &amp; <strong>Sandeep Mehta<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Rupesh Kumar<\/strong>, Sr Adv., <strong>S. Dwarakanath<\/strong>, A.S.G., <strong>Prashant Singh-II<\/strong>,<strong> Nachiketa Joshi<\/strong>, <strong>Raman Yadav<\/strong>,<strong> Rajat Vaishnaw<\/strong>, <strong>Mudit Bansal<\/strong>, <strong>S. Vijay Adithya<\/strong>, <strong>S.Jaikumar<\/strong>, <strong>Kartik Jindal<\/strong>,<strong> Anant Gautam<\/strong>, <strong>Rishi Chauhan<\/strong>, Advs., <strong>Gurmeet Singh Makker<\/strong> &amp; <strong>Rajesh Kumar Gautam<\/strong>, AOR\u2019s for the Appellant<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The appellant-Revenue filed appeals against orders of CESTAT involving a dispute as to violation of post-import conditions of exemption <\/span><i><span data-contrast=\"none\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2030%2F97-Customs,&amp;itemType=AP\">Notification No. 30\/97-Customs,<\/a> Dated 01-04-1997<\/span><\/i><span data-contrast=\"none\"> by the respondent-assessee, who had not utilized imported materials for manufacture of the declared final product. The Karnataka High Court had dismissed the Revenue\u2019s appeals as not maintainable under Section 130 of Customs Act. The appellant then approached the Supreme Court, submitting that the issue solely involved breach of post-import conditions for exemption from duty and, therefore, the appeals were maintainable before the High Court. The legal issue was whether appeals against CESTAT orders concerning violation of post-import conditions for exemption could be entertained by the High Court.<\/span><span 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><span data-contrast=\"none\"><em> Supreme Court Held<\/em> <\/span><\/h2>\n<p><span data-contrast=\"none\">The Hon\u2019ble Supreme Court held that since the appeals involved only breach of conditions imposed by the exemption notification and not determination of duty rates or coverage under the notification, they were maintainable before the High Court. The Court relied on its decision in <\/span><i><span data-contrast=\"none\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Motorola%20India%20Ltd.%20%5B2019%20(368)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Motorola India Ltd.<\/a> [2019 (368) E.L.T. 3 (S.C.)<\/span><\/i><span data-contrast=\"none\"> to confirm that such disputes fall within the appellate jurisdiction of High Courts. By invoking extraordinary powers under Article 142 of the Constitution of India, the SC quashed the High Court order dismissing the appeals as not maintainable and directed restoration of the appeals to their original numbers for adjudication as per law.<\/span><span 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><em>List of Cases Cited\u00a0<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Motorola%20India%20Ltd.%20%5B2019%20(368)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Commissioner v. Motorola India Ltd.<\/a> \u2014 2019 (368) E.L.T. 3 (S.C.) \u2014 Followed [Paras 4, 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Central Excise, Bangalore Versus Lanyard Foods Ltd. (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5859,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5840","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 Maintainable in HC if Issue is Breach of Duty Exemption Condition | SC<\/title>\n<meta name=\"description\" content=\"SC held that an appeal to High Court is maintainable where the only question involved is breach of a condition for claiming exemption from customs duty.\" \/>\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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