This article has been written by Jui Mehta, pursuing the Certificate Course in Introduction to Legal Drafting: Contracts, Petitions, Opinions & Articles from LawSikho.

Introduction

Before we become proficient in drafting an appeal it is important to understand that this Section gives benefit to any person, incorporation or a company which has or deals in import and export or has it as their occupation. Even if you are an individual, travelling with imported goods or export goods and could not pass the clearance by the Customs Authority in the customs area, later have been pressed with charges under the same. A person who is facing these charges can file a petition or appear before the Appellate Tribunal and go against the Authorities. 

The applicability of this Act is equally important, thus, as far as the Jurisdiction of this Act is concerned, the Customs Act, 1962 is applicable to the whole of India. [And, save as otherwise provided in the Act, it applies also to any offence or contravention thereunder committed outside India by any person] For a detailed understanding one can always refer to Judgements passed by the Supreme Court under this Section

The section 130E of the Customs Act, 1962 gives relief to any person who has received a Judgment/Order or a Decree which is against their favour and who is not satisfied with the High Court’s Judgment/ Order or Decree given by the Tribunal. An appeal can be filed before the Apex court i.e. is the Supreme Court of India. The Act gives the Appellant the right to appeal under this particular Sec. i.e. Section 130E (a) and 130E (b)

Types of appeal 

Section 130E deals with two types of appeal to the Supreme Court of India: 

• Section 130E (a) gives details relating to an appeal that is against the order of the High Court. 
• Section 130E (b) gives details relating to an appeal against the order of the Tribunal. 

The section 130E (a) states and quite interestingly specifies that the aggrieved person can appeal to the Supreme Court from any Judgement of the High Court delivered: 

• It could be an appeal which is made under section 130 of the Act, 
• It could be under section 130 a reference could be made by the Appellate Tribunal before 1 July, 2003 or 
• A Reference could be made under section 130A 

In any of the cases above the aggrieved party or any person appearing on behalf of the party can either on its own motion or put an oral application which could be immediately after passing the Judgement the High court certifies to be a fit one for an appeal to the Supreme  Court. And under Section 130E (b).

Any order which is passed by the Appellate Tribunal relating to the determination of any question which has a relation to the rate of duty of customs or the goods value for assessment purpose, an appeal shall lie to the Supreme Court.    

Before coming down to the main context that is the Clauses which form an integral part in any draft, it is necessary to draft an appeal which states each and every point clearly, as an appellant all your prayers should be covered in an appeal; it is the most basic thing. A well-drafted appeal will always create a great impression. Your appeal can either be approved or rejected but we can try our best to draft it in the most concise manner and most importantly, an appeal drafted should cover facts which are relevant to the topic and your pleadings. Drafting an appeal is a tricky job, while most Lawyers have mastered the art of drafting there are still many others who are learning on an everyday basis. 

 Case Law

Steel Authority of India Limited v. Designated Authority, Directorate general of Anti-Dumping & Allied Duties & others’ – 2017 (4) TMI 881- SUPREME COURT 

The Supreme court of India has in this case dealt with section 130E (b) in detail and has listed out the following conditions which should be satisfied under section 130 E for the exercise of jurisdiction, under the Customs Act:

Essential Points: 

1. All the questions raised by the appellant should be in  direct nexus and should have direct link to the queries of the determination of the appropriate rate of duty or the value of goods determined for the purpose of assessment of duty. All of these are sine qua non (an essential) for admission of the appeal before the Supreme Court 
2. A substantial question of law must be appealed which is not yet answered or, on which there has been a conflict of decision and resolution is necessary.
3. If the tribunal acted in gross violation of the procedure or principle of natural justice which occasioned in a failure of justice.
4. If the tribunal, after considering the material and the relevant facts along with it, has arrived at a conclusion which also could be a possible conclusion then the same must be allowed to rest even if the court is inclined on to take another view of the matter.

An appeal based on the question of facts

Commission of Customs–1 v. AASU Exim Private. Ltd, 2017(12) TMI 107- SUPREME COURT 

Incorrect declaration by the assessee with regards to the grade of items imported by the assessee was found by the Revenue. The Revenue was also of the opinion that the goods were to be graded as “A” and “AA”. But the goods were graded as “A”, “B” and “C” by the assessee. The Adjudicating Authority confirmed the demand of duty to the tune of Rupees 4, 79, 11,879/- (Four crores seventy-nine lakh eight hundred and seventy-nine rupees only). The First Appellate Authority confirmed the demand of the lower authority on the appeal filed before him by the assessee. The assessee filed an appeal before the Tribunal. The Tribunal allowed the appeal filed by the assessee

The Tribunal found out that the below documents produced by the assessee were not disputed by the Revenue:

1. Contract between the manufacturer and the supplier;
2. Contract between the supplier and the appellants;
3. Letter raised by the manufacturer on the supplier;
4. Letter dated 22.12.2000 of the Board of Foreign Trade, Ministry of Economic affairs, Taiwan, confirming that grades B, C, and D also exist; 
5. Detailed letter of manufacturer setting out parameters of grading adopted by the manufacturer of the yarn is in question.

The above documents are sufficient and enough to reverse the finding of the primary and First Appellate Authority on the point of grading, this was found out by the tribunal. Pertaining to the transaction value the Tribunal had taken into account that total of 16 bills of entry was relied upon by the revenue and they also claimed the same to be the proof of the contemporaneous value of imported yarns i.e., Partially Oriented Yarn of Polyester (POY), Polyester Textured Yarn and Polyester Filament (PFY). The aforesaid bills were not relatable to PTY whereas eight bills of entry were relatable to POY and PFY each. The Tribunal, therefore, held that the claim of the Revenue on the basis of contemporaneous records is not established and what was done was a determination/assessment based on the standing order which is prohibited by Rule 8(2) (v) of the Customs Valuation Rules, 1988 as specified in the Act. 

 Under section 130E (b) of the Customs Act, 1962 the Revenue filed an appeal before the Supreme Court which was against the order of the Appellate Tribunal As reported by the Supreme Court the grading itself was found to be imprecise and the deal value on the basis of such grading was held to be inadmissible. The Supreme Court did even notice that the findings of the Tribunal is that almost half of a number of said bills of entry relating to each item of yarn i.e., POY AND PFY did not pertain to the yarns imported by the assessee an, in case of the rest, in the aforementioned bills of entry there was a variation in the price and even in those in the standing order; yet the prices mentioned in the said standing order was adopted to ascertain the deal value. 

If on the basis of which the Tribunal has arrived at its conclusion and it has thought it be genuine to countermand conclusions of the primary and First Appellate Authority is to be contemplated in the light what has been above stated, the Supreme Court will have no hesitation and won’t wait to come on to the conclusion that in the present case the Tribunal has arrived at a conclusion which is possible and is acceptable upon due consideration of the relevant material. 

The issues which are raised and arguments advanced by the Revenue would go to show that questions with regards to the correctness of the findings recorded by the Tribunal have been raised in the present appeal which are essentially finding of fact. In the present appeal no question of law much less a substantial appeal of general importance ever aroused for consideration in the present. The Supreme Court has then completely declined to interfere with the orders of the Tribunal. The Supreme Court dismissed the appeal filed by the Revenue and affirmed the order of the Tribunal. 

Conclusion 

The appeal is filed because the aggrieved person has been dissatisfied with the Appellate Tribunals impugned order. Thus the above are a few learnings that can be kept in mind; Section 130E gives a right to file an appeal to the Supreme Court. The appeal should be very well-drafted, should rather state relevant facts with their Dates, it makes it easier to understand the Case facts. The aggrieved party should make their Pleadings very clear appeal will show more strength it is giving reference to case laws where judgments or orders have been passed in the Appellant favour.

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