Calcutta High Court
The Commissioner Of Customs (Port) vs M/S. Supreme Petrochem Ltd on 2 July, 2025
Author: T.S. Sivagnanam
Bench: T.S Sivagnanam
OD-8
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (CUSTOMS)
ORIGINAL SIDE
CUSTA/19/2025
IA No. GA/1/2025
THE COMMISSIONER OF CUSTOMS (PORT), KOLKATA
VS.
M/S. SUPREME PETROCHEM LTD.
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
-A N D-
HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
DATE : 2nd July, 2025.
Appearance:
Mr. Uday Sankar Bhattacharya, Adv.(VC)
Mr. Tapan Bhanja, Adv.
...for the appellant.
Mr. Jitendra Motwani, Adv.(VC)
Ms. Shreya Mundhra, Adv. (VC)
Mr. Nilanjan Bhattacharya, Adv.
...for the respondent
The Court : This appeal has been filed by the Department under
Section 130 of the Customs Act, 1962 (the Act) challenging the order passed
by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal
Bench, Kolkata (Tribunal) dated 21.11.2024 in Final order No. 77728 of
2024.
We have heard Mr. Uday Sankar Bhattacharya, learned Advocate
appearing for the appellant/Department and Mr. Jitendra Motwani, learned
Advocate appearing for the respondent.
2
We have perused the substantial questions of law suggested by the
revenue and we find from Question (a), the Department would contend that
the respondent-importer has imported an item falling under Customs Tariff
Item No. 29025000 through various Ports in India and have been evading
customs duty by not declaring such an element of freight which should have
been taken into account for the purpose of determination of assessable
value and payment of customs duty in terms of Section 14 of the Act, read
with Rule 10(2) of the Customs Valuation (Determination of Value of
Imported Goods) Rules, 2007. Section 130 of the Customs Act deals with
appeal to the High Court. In terms of sub-Section (1), an appeal shall lie to
the High Court from every order passed in appeal by the Appellate Tribunal
on or after the first day of July, 2023 and not being an order relating to,
among other things, to the determination of any question having their
relation to the rate of duty of customs or to the value of the goods for the
purpose of assessment, if the High Court is satisfied that the case involves a
substantial question of law. Admittedly, the issue raised in this appeal by
the revenue concerns the valuation of the goods in question. Therefore,
there is a clear embargo in entertaining this appeal by this Court as the
appeal is not maintainable in terms of Section 130(1) of the Act.
For such reason, the appeal stands dismissed.
The substantial questions of law suggested by the
appellant/department are left open.
It will be well open to the Department to avail such remedies as may
be available to them under the law.
3
After we have passed the above order, the learned Advocate appearing
for the Department requested that the original certified copy of the
impugned order passed by the learned Tribunal may be returned. The
Department is directed to return the original certified copy of the impugned
order to the learned Advocate on record for the appellant/department after
retaining a photostat copy of the same.
(T.S. SIVAGNANAM, CJ.)
(CHAITALI CHATTERJEE (DAS), J.)
SM