COMMISSIONER OF CUSTOMS Vs. RANBAXY LABORATORIES LTD

JUDGEMENT

(1.) These three appeals have been filed by the Revenue under Section 130 of the Customs Act, 1962 (Act, for short). When CUSAA Nos. 42/2014 and 43/2014 had come up for hearing before the Court for the first time on 31st October, 2014, the following order was passed:-

(2.) Appeal CUSAA No. 45/2014 was listed on 10th November, 2014 and was adjourned for today to enable counsel for the appellant to obtain instructions.

(3.) Learned counsel for the appellant submits that the issue raised in the present appeals relates to levy of customs duty on re-import and does not relate to rate of duty and, therefore, the present appeals would be maintainable and no appeal would lie before the Supreme Court under Section 130E of the Act.