Commissioner Of CGST And Central Excise Allahabad vs. M/S Kaka Carpets
Held
The Court held that the questions of law raised in the appeal, which related to the valuation and classification of goods, were cognizable before the Apex Court. Consequently, the High Court found the appeal not maintainable before it. The Court explicitly stated that it was open to the appellant to approach the Apex Court for adjudication of these matters. The operative direction was to dismiss the instant appeal as not maintainable.
Facts
This is a defective customs appeal filed by the Commissioner of CGST and Central Excise, Allahabad, against M/s Kaka Carpets. The appeal was filed before the High Court. The department sought time to obtain instructions regarding the maintainability of the appeal. After hearing both parties and examining the matter, the Court noted that the questions of law pertained to valuation and classification. The Court observed that such matters would be cognizable before the Apex Court and that it was open to the appellant to approach the Apex Court. A supplementary affidavit filed by the appellant further clarified that the matter involved classification.
Key Issues
1. Whether the High Court has the jurisdiction to entertain an appeal concerning questions of law relating to valuation and classification of goods under the Customs Act, 1962, making it cognizable before the Apex Court. Contentions: Petitioner (Appellant): The petitioner, Commissioner of CGST and Central Excise, filed the appeal before the High Court. The supplementary affidavit indicated the matter involved classification. Respondent: No specific arguments are recorded for the respondent in the judgment.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- CUSTOM APPEAL DEFECTIVE No. - 55 of 2017 Appellant :- Commissioner Of Cgst And Central Excise Allahabad Respondent :- M/S Kaka Carpets Counsel for Appellant :- Praveen Kumar,R C Shukla Counsel for Respondent :- Nikhil Agrawal Hon'ble Bharati Sapru,J.
Hon'ble Vivek Varma,J.
Learned counsel for the department was granted time to seek instructions with regard to maintainability of the appeal before this court.
We heard learned counsel for the parties and have examined the matter. It is quite clear from the contents of questions of law so far as they relates the valuation and therefore they would become cognizable before the Apex Court. It is open to the appellant to approach the Apex Court.
Supplementary affidavit filed by the appellant also makes it clear that the matter relates to the classification as well.
The instant appeal is dismissed as not maintainable. Certified copy of the order may be returned to Sri R.C. Shukla learned counsel for the appellant.
Order Date :- 6.5.2019 rk
The judgment continues below.
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Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.