Commissioner Of Customs v. M/S Dabur India Ltd.

Patna High Court MA No.37 of 2007 (29) dt.19-01-2016

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.37 of 2007 In ORDER-IN-APPEAL 279 of 2005 ====================================================== Commissioner of Customs .... .... Appellant/s

Versus

M/S Dabur India Ltd.

.... .... Respondent/s ====================================================== Appearance :

For the Appellant : Ms. Archana Minakshi For the Respondent : Mr. Tanmay Chakrawarty Mr. B.S. Pandy Mr. Prince Kumar ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 19-01-2016 It is pointed out by learned counsel for the respondent that the appeal is not maintainable before this Court as it involves exemption notification and thus relates to rate of duty in which case the appeal can only lie before the Supreme Court. Learned counsel for the appellant-Customs Department, in the said circumstances, seeks return of the Memo of Appeal for representation before the appropriate forum. Prayer is allowed.

V.P.Sinha/- (Ramesh Kumar Datta, J) (Sudhir Singh, J) U