Supreme Court Allows Revenue's Appeal, Holding That Appeal Against CESTAT Order on Exemption Notification Conditions Lies Before High Court Under Section 130 Customs Act. The dispute over unutilized duty-free imported materials after cessation of manufacturing does not involve determination of rate of duty or value of goods for assessment, thus High Court has jurisdiction.
1 Jul 2019The case involves a dispute between the Commissioner of Customs, Bangalore-1 (appellant) and M/s Motorola India Ltd. (respondent) regarding the proper...
