Legal principle

A Tribunal order on the rate of duty or the value of goods for assessment cannot be appealed to the High Court under Section 130; the appeal lies directly to the Supreme Court under Section 130E of the Customs Act.

Court decision

The court condoned the 100-day delay, being satisfied with the explanation. But it held that the appeal, which turned on the valuation of imported goods, should be filed before the Supreme Court under Section 130E of the Customs Act, 1962. The department's appeal and connected application were dismissed as not maintainable in the High Court.

Facts

M/s Radha Engineering Company imported goods. Customs doubted the declared value and used NIDB data (the department's database of contemporaneous imports) showing higher prices for similar goods to raise the value. The Commissioner (Appeals) and then the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) ruled for the importer, in an order dated 24.04.2025, holding that the transaction value could not be rejected. The Principal Commissioner of Customs (Port), Kolkata, filed an appeal in the Calcutta High Court under Section 130 of the Customs Act, 1962, 100 days late, raising questions on Rules 11 and 12 of the Customs Valuation Rules, 2007 and Section 14.

Key provisions

• Section 130E, Customs Act, 1962 — Appeal to Supreme Court
• Section 130(1), Customs Act, 1962 —  Appeal to High Court