SC-Remitting the matter back to the HC,the Hon’ble SC held that the Karnataka HC was not justified in holding that the appeals are not maintainable under Section 130 of the Customs Act but are tenable before this Court under Section 130E of the Customs Act. The only question is as to whether the assessee has breached the conditions which are imposed by the notification for getting exemption from payment of the customs duty or not. The appeals do not involve any question of law of general public importance which would be applicable to a class or category of assessees as a whole. The question is purely inter-se between the parties and is required to be adjudicated upon the facts available.-Hon'ble Justices Arun Mishra,M.R. Shah and B.R. Gavai [05-09-2019]
Read the full judgment with iDRAF (Issue,Decision,Reasoning,Arguments,Facts)-https://www.legitquest.com/commissioner-of-customs,-bangalore-i-vs-ms-motorola-india-ltd
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