ASEAN CABLESHIP PTE. LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned order dtd. 17/12/2021 passed by the High Court of Kerala at Ernakulam in Customs Appeal No. 1 of 2021 by which the High Court has overruled the objection raised by the petitioner herein - assessee on the maintainability of the appeal before the High Court under Sec. 130(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act'), the original assessee - respondent before the High Court has preferred the present Special Leave Petition.

(2.) Feeling aggrieved and dissatisfied by the impugned order passed by the High Court holding that against the order passed by the CESTAT dtd. 18/2/2020 appeal would be maintainable before the High Court under Sec. 130(1) of the Act, the assessee - respondent before the High Court has preferred the present Special Leave Petition.

(3.) Making the above submissions, it is prayed to set aside the impugned order passed by the High Court holding that against the order passed by the CESTAT impugned before the High Court under Sec. 130(1) would be maintainable.