[Cites 7, Cited by 0]
Calcutta High Court
Commissioner Of Customs Port Kolkata vs M/S Emami Agrotech Ltd on 15 January, 2026
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
OD 9 to 14
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION
ORIGINAL SIDE
CUSTA/16/2025
IA NO: GA/2/2025
COMMISSIONER OF CUSTOMS PORT KOLKATA
VS
M/S EMAMI AGROTECH LTD.
WITH
CUSTA/27/2025
IA NO: GA/2/2025
COMMISSIONER OF CUSTOMS PORT KOLKATA
VS
M/S EMAMI AGROTECH LIMITED
WITH
CUSTA/17/2025
IA NO: GA/2/2025
COMMISSIONER OF CUSTOMS PORT KOLKATA
VS
M/S EMAMI AGROTECH LTD.
WITH
CUSTA/26/2025
IA NO: GA/2/2025
COMMISSIONER OF CUSTOMS PORT KOLKATA
VS
M/S EMAMI AGROTECH LTD.
WITH
CUSTA/34/2025
IA NO: GA/1/2025
2
COMMISSIONER OF CUSTOMS PORT
VS
M/S EMAMI AGROTECH LTD.
WITH
CUSTA/35/2025
IA NO: GA/1/2025
COMMISSIONER OF CUSTOMS PORT
VS
M/S EMAMI AGROTECH LTD.
BEFORE:
The Hon'ble JUSTICE RAJARSHI BHARADWAJ
AND
The Hon'ble JUSTICE UDAY KUMAR
Date: 15th January, 2026.
Appearance:
Ms. Manasi Mukherjee, Adv.
Mr. Bijitesh Mukherjee, Adv.
...for the appellant
Mr. Rahul Dhanuka, Adv.
Mr. Niraj Baheti, Adv.
...for the respondent
The Court: Learned counsel appearing for the appellant suggests the
following substantial questions of law by filing the appeals under Section 130 of
the Customs Act, 1962.
"I. Whether the Hon'ble Tribunal erred in not interpreting the
relevant provision of FTP, MEIS which states that, Scrips are
granted as rewards/incentives to exporters for payment of
Basic Customs Duty and Additional Customs Duty, specified
under sections 3(1), 3(3) and 3(5) of the Customs Tariff Act,
1975, for import of inputs or goods & for payment of Central
Excise duties on domestic procurement of inputs or goods.
II. Whether the Hon'ble Tribunal erred in not considering the
CBIC Circular No.02/2020 dated 10.01.2020 that deals with
those exemption where the duty is debited through Scrips i.e.
duty is not absolutely exempted but paid through other mode,
whereas, Circular No.03/2022 dated 01.02.2022 does not
mention any such MEIS Scrips, but deals with those
notifications, either with unconditional exemption or with pre-
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty is not levied, but is put in the
duty foregone heading for compliance of export obligations.
III. Whether goods that are fully exempted from excise
duty/customs duty or are cleared without payment of excise
duty/customs duty (such as clearance under bond or
fulfillment of certain conditions) would be subjected to cess."
Section 130 of the Customs Act 1962 speaks of appeal to High Court which
is quoted below:-
"130. Appeal to High Court. - (1) An appeal shall lie to the High
Court from every order passed in appeal by the Appellate Tribunal on
or after the 1st day of July, 2003 (not being an order relating, among
other things, to the determination of any question having a relation
to the rate of duty of customs or to the value of goods for the
purposes of assessment), if the High Court is satisfied that the case
involves a substantial question of law.
(2) The [Principal Commissioner of Customs or Commissioner of
Customs] or the other party aggrieved by any order passed by the
Appellate Tribunal may file an appeal to the High Court and such
appeal under this sub-section shall be -
(a) filed within one hundred and eighty days from the date on
which the order appealed against is received by the [Principal
Commissioner of Customs or Commissioner of Customs] or the
other party;
(b) accompanied by a fee of two hundred rupees where such
appeal is filed by the other party;
(c) in the form of a memorandum of appeal precisely stating
therein the substantial question of law involved.
[(2A) The High Court may admit an appeal after the expiry of
the period of one hundred and eighty days referred to in clause (a) of
sub-section (2), if it is satisfied that there was sufficient cause for not
filing the same within that period.]"
The Customs Act, 1962 also speaks of appeal to Supreme Court which is
quoted below:-
"130E. Appeal to Supreme Court. - An appeal shall lie to the
Supreme Court from -
[(a) any judgment of the High Court delivered -
(i) in an appeal made under section 130; or
(ii) on a reference made under section 130 by the Appellate
Tribunal before the 1st day of July, 2003;
(iii) on a reference made under section 130A,
in any case which, on its own motion or on an oral application
made by or on behalf of the party aggrieved, immediately after
passing of the judgment, the High Court certifies to be a fit one
for appeal to the Supreme Court; or]
(b) any order passed [before the establishment of the National Tax
Tribunal] by the Appellate Tribunal relating, among other things, to
the determination of any question having a relation to the rate of
duty of excise or to the value of goods for purposes of assessment.
[(2) For the purposes of this Chapter, the determination of any question
having a relation to the rate of duty shall include the determination of
taxability or excisability of goods for the purpose of assessment.]"
On perusal of Sections 130 and 130E of the Customs Act, 1962 in our
opinion, this appeal should be preferred before the Hon'ble Supreme Court under
Section 130E of the Act.
The appeals and the connected applications preferred by the department is
dismissed.
Leave is granted to the learned advocate-on-record of the appellant to
receive certified copy of the tribunal from the department and replace it with a
photocopy of the same.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
B.Pal
