Calcutta High Court
The Commissioner Of Customs ... vs M/S. Supari Trading Corporation on 18 December, 2018
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD-1
GA No.1359 of 2018
CUSTA No.14 of 2018
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (Customs)
ORIGINAL SIDE
THE COMMISSIONER OF CUSTOMS (PREVENTIVE),
Versus
M/S. SUPARI TRADING CORPORATION
BEFORE:
The Hon'ble JUSTICE I. P. MUKERJI
The Hon'ble JUSTICE AMRITA SINHA
Date: 18th December, 2018.
Appearance:
Mr. K.K. Maiti, Adv.
Ms. A. Rajyashree, Adv.
Mr. Nilotpal Chowdhuri, Adv.
The Court: Mr. Nilotpal Chowdhuri, learned Counsel for the
respondent placed one judgment reported in 2014 (305) E.L.T.38 (Cal.)
(Commissioner of Customs (Port), Kolkata-Versus-A.N. Impex) and submitted that as the question in this appeal is wholly with regard to valuation of the goods, the Supreme Court had exclusive jurisdiction to hear the appeal under Sections 130 and 130E of the Customs Act, 1962.
Mr. Maiti, learned Advocate for the customs shows us the questions of law in paragraph 42 of the petition.
It is clear to us from the questions of law raised, that the issue in this appeal does not pertain only to valuation. Other issues are squarely involved as would appear from the questions in paragraph 42(i), (ii) and (iv) of the proposed questions in the petition.
Hence, the substantial question of law, which arises, is this. When mixed questions of law are involved and one of them involves valuation of goods, 2 which Court is to hear the appeal? Does the High Court have the power to determine whether there is any dominant issue, involved in the appeal other than valuation and if it has the jurisdiction to decide it, decide it itself along with other issues including valuation or to hold that it does not have the jurisdiction to determine the same? When more than one issue is involved and one of them is valuation of goods, should the High Court refrain from exercising its jurisdiction over the matter?
The appeal is admitted on the above substantial questions of law. Since the respondent is represented by learned Counsel in Court issuance and service of the notice of appeal are dispensed with.
Let informal paper books be filed by the Advocate-on-Record for the appellant by 31st January, 2019. A copy thereof should be served on the Advocate-on-Record for the respondent at least seven days before the date of hearing of the appeal.
List the appeal for hearing on 14th February, 2019.
The application (GA No. 1359 of 2018) is disposed of accordingly.
(I. P. MUKERJI, J.)
(AMRITA SINHA, J.)
cs.