(Pamidighantam Sri Narasimha and Manoj Misra, JJ.)
Gokul Enterprise __________________________________ Appellant;
v.
Commr. of Customs (Preventive) and Another ________ Respondent(s).
Civil Appeal No. 5321 of 2010, decided on August 16, 2023
The Order of the court was delivered by
Order
1. This is a case that involves classification of goods under the Central Excise Act, 1944. Against the decision of the Customs, Excise & Service Tax Appellate Tribunal, the appellant approached the High Court in exercise of jurisdiction under Section 130 of the Customs Act, 1962 (for short “the Act”).
2. The High Court has refused to exercise its jurisdiction as the appellant must instead file an appeal under Section 130-E of the Act before the Supreme Court.
3. This issue is covered by the decision of this Court in Commissioner of Customs, Bangalore-I v. Motorola India Ltd. – (2019) 9 SCC 563.
4. In view of the said decision, we permit the appellant to withdraw this Civil Appeal with liberty to file an appeal under Section 130-E of the Act within three weeks from today.
5. In view of the above, the civil appeal is dismissed as withdrawn with liberty as prayed for by the appellant.
———
