Supreme Court · 2019 INSC 1004 · Decided 5 September 2019
S.C.R.COMMISSIONER of Customs, BANGALORE-1 v. M/S Motorola India LTD.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1004 · [2019] 12 S.C.R. 618
- Case number
- CIVIL APPEAL No. 10083/2011
- Decided
- 5 September 2019
- Bench
- ARUN MISHRA, M.R. SHAH, BHUSHAN RAMKRISHNA GAVAI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130, 130E
Headnote
Customs Act, 1962: ss. 130 and 130E - Appeal against orders passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT) - Whether appeal would lie u/s. 130 before High Court or u/s. 130E before Supreme Court, in the facts of the present case to Supreme Court against the order of CESTAT would lie only if any question having relation to the rate of duty is involved in the appeal or if it relates to value of goods for the purpose of assessment or classification of goods or whether the goods were covered by exemption notification - In all
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