Commissioner Of CGST And Central Excise Allahabad vs. Rita Roy Partner Of Kaka Carpets
Held
The Court held that the questions of law raised in the appeal, specifically concerning valuation and classification, are cognizable by the Apex Court. Consequently, the High Court found the instant appeal to be not maintainable before it. The reasoning was based on the nature of the legal questions involved, which fall under the jurisdiction of the Supreme Court. The Court explicitly stated that it was open to the appellant to approach the Apex Court. No specific operative directions were issued other than dismissing the appeal as not maintainable.
Facts
The Commissioner of CGST and Central Excise, Allahabad (appellant) filed a defective customs appeal before the High Court against Rita Roy, Partner of Kaka Carpets (respondent). The appeal concerned issues of valuation and classification of goods. The appellant's counsel was granted time to seek instructions regarding the maintainability of the appeal. After hearing both parties and examining the matter, the Court noted that the questions of law related to valuation and classification, which are cognizable by the Apex Court. The Court observed that it was open to the appellant to approach the Apex Court.
Key Issues
1. Whether the High Court has the jurisdiction to entertain an appeal involving questions of law relating to valuation and classification of goods, which are cognizable by the Apex Court? Petitioner's Arguments: The petitioner (Commissioner of CGST and Central Excise) implicitly argued for the maintainability of the appeal before the High Court by filing it. The supplementary affidavit filed by the appellant further indicated that the matter involved classification, suggesting the appellant believed these issues were within the High Court's purview. Respondent's Arguments: The respondent did not present any arguments recorded in the judgment. The judgment focuses on the Court's own assessment of the matter's jurisdiction.
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- CUSTOM APPEAL DEFECTIVE No. - 57 of 2017 Appellant :- Commissioner Of Cgst And Central Excise Allahabad Respondent :- Rita Roy Partner Of 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.