The Calcutta High Court dismissed an appeal filed by the Commissioner of Customs (Port), Kolkata against Supreme Petrochem Ltd., ruling that the issue raised — concerning the valuation of imported goods — falls outside the purview of the High Court’s jurisdiction under Section 130(1) of the Customs Act, 1962.
The bench of Chief Justice T.S. Sivagnanam and Justice Chaitali Chatterjee (Das) held that any question directly linked to the rate of duty or valuation of goods is specifically barred from being heard under Section 130(1) of the Act. As such, the appeal was deemed not maintainable.
The Department had challenged an order passed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, dated November 21, 2024. It argued that the importer had allegedly evaded customs duty by under-declaring freight charges while importing goods classified under Customs Tariff Item No. 29025000. According to the Department, this omission resulted in an incorrect determination of the assessable value under Section 14 of the Act, read with Rule 10(2) of the Customs Valuation Rules, 2007.
“The issue raised in this appeal by the revenue concerns the valuation of the goods in question. Therefore, there is a clear embargo in entertaining this appeal by this Court,” the Bench stated while dismissing the matter.
The Court left the substantial questions of law proposed by the Department open, clarifying that it may explore other remedies available under the law.
The Court also directed the return of the original certified copy of the Tribunal’s impugned order to the Department’s advocate after retaining a photocopy.
Case Details
Case Title: The Commissioner Of Customs (Port), Kolkata Vs. M/S. Supreme Petrochem Ltd.
Case No.: CUSTA/19/2025 IA No. GA/1/2025
Date: 2nd July, 2025
Counsel For Petitioner: Uday Sankar Bhattacharya
Counsel For Respondent: Jitendra Motwani
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