Supreme Court of India · 2019-09-05
COMMISSIONER OF CUSTOMS, BANGALORE I vs M/S MOTOROLA INDIA LTD.
- Citation / case number
- SC 2011/32297
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF CUSTOMS, BANGALORE I
- Respondent
- M/S MOTOROLA INDIA LTD.
- Author
- HON'BLE MR. JUSTICE B.R. GAVAI
- Bench
- HON'BLE MR. JUSTICE ARUN MISHRA, HON'BLE MR. JUSTICE M.R. SHAH, HON'BLE MR. JUSTICE B.R. GAVAI
Judgment text excerpt
The Supreme Court addressed the jurisdictional question regarding appeals from the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning violations of customs exemption notifications. The court clarified that such appeals should be made to the Supreme Court under Section 130E of the Customs Act, rather than to the High Court under Section 130. The judgment emphasized the importance of adhering to the statutory provisions governing appeals in customs matters.