Case Note & Summary
The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central Excise and Gold Appellate Tribunal (CEGAT) dated 10.01.2003 in Appeal No. C/25 to 28/02, C/85/02. The Tribunal had set aside the Order-in-Original No.5/02-COMMR/Cus.Adjn dated 10.01.2003. The petitioner contended that the Tribunal erred in observing that the facts of the present case could not be differentiated from those of M/s. Tital Medical Systems. The High Court, after hearing the parties, held that the Tribunal's finding was a factual determination and did not raise any question of law. Consequently, the petition was dismissed.
Headnote
A) Customs Law - Reference under Section 130A - Question of Law - The court considered whether the Tribunal's finding that the facts of the case were indistinguishable from a previous precedent gave rise to a question of law. Held that the Tribunal's conclusion was a finding of fact based on appreciation of evidence, and no question of law arose for reference. (Paras 1-3)
Issue of Consideration
Whether the Tribunal was right in interpreting and observing that the facts of the present case cannot be differentiated from those of M/s. Tital Medical Systems and etc.
Final Decision
The High Court dismissed the Civil Petition, holding that no question of law arose from the Tribunal's finding.
Law Points
- Customs Act
- 1962
- Section 130A
- Reference to High Court
- Question of Law
- Tribunal's findings of fact
- Precedent
Case Details
2025 LawText (KAR) (12) 59
Civil Petition No. 1142 of 2003
D K Singh, Venkatesh Naik T
Akash B. Shetty (for petitioner), Lakshmikumaran and Sriharan (for respondents)
The Principal Commissioner of Customs, Airpost and Air Cargo Commissionerate, Devanahalli, Bangalore-560300
M/s. Lucky Exports, H R Gopinath, Diwakar Mishra, Aashish Oberoi, Ashok Murthy
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Nature of Litigation
Civil Petition under Section 130A of the Customs Act, 1962 against the order of CEGAT.
Remedy Sought
Petitioner sought to challenge the Tribunal's order setting aside the Order-in-Original.
Filing Reason
Petitioner contended that the Tribunal erred in observing that the facts of the case were indistinguishable from a previous precedent.
Previous Decisions
CEGAT in Appeal No. C/25 to 28/02, C/85/02 dated 10.01.2003 set aside the Order-in-Original No.5/02-COMMR/Cus.Adjn dated 10.01.2003.
Issues
Whether the Tribunal's observation that the facts of the present case cannot be differentiated from those of M/s. Tital Medical Systems gives rise to a question of law.
Submissions/Arguments
Petitioner argued that the Tribunal's interpretation was erroneous and raised a question of law.
Ratio Decidendi
The Tribunal's finding that the facts of the case were indistinguishable from a previous precedent is a finding of fact, not a question of law, and thus not referable under Section 130A of the Customs Act, 1962.
Judgment Excerpts
The present Civil Petition has been filed impugning the final order passed by the Central Excise and Gold Appellate Tribunal (for short 'the CEGAT') in Appeal No.C/25 to 28/02, C/85/02. dated 10.01.2003, whereby the Tribunal has set aside the Order-in-Original No.5/02-COMMR/Cus.Adjn dated 10.01.2003.
Procedural History
The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962 before the High Court of Karnataka challenging the order of CEGAT dated 10.01.2003. The petition was heard and reserved for orders on 22.09.2025 and pronounced on 12.12.2025.
Acts & Sections
