OD-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/33/2025 IA No. GA/1/2025 COMMISSIONER OF CUSTOMS (PORT), KOLKATA VS. M/S. INDIAN OIL COPORATION MD The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 27th January, 2026. Appearance: Mr. Kaushik Dey, Adv. Mr. Abhradip Maity, Adv. …for the Appellant. Ms. Shreya Mundhra, Adv. …for the Respondent The Court : This appeal has been filed by the Department under Section 130 of the Customs Act, 1962 (the Act) challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) dated 2.12.2023 in Final order No. 77709 of 2024. We have heard Mr. Kaushik Dey, learned Advocate appearing for the appellant/Department and Ms. Shreya Mundhra, learned Advocate appearing for the respondent. We have perused the substantial questions of law suggested by the revenue. We find from the suggested questions that the Department would contend that the respondent-importer has imported an item and has been evading customs duty by not declaring such an element of freight which should have been taken into account for the purpose of determination of assessable value and payment of customs duty in terms of Section 14 of the Act, read with Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 2 Section 130 of the Customs Act deals with appeal to the High Court. In terms of sub-Section (1), an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the first day of July, 2023 and not being an order relating to, among other things, to the determination of any question having their relation to the rate of duty of customs or to the value of the goods for the purpose of assessment, if the High Court is satisfied that the case involves a substantial question of law. Admittedly, the issue raised in this appeal by the revenue concerns the valuation of the goods in question. Therefore, there is a clear embargo in entertaining this appeal by this Court as the appeal is not maintainable in terms of Section 130(1) of the Act. For such reason, the appeal stands dismissed. The connected application (IA NO:GA/1/2025) also stands dismissed. The substantial questions of law suggested by the appellant/department are left open. It will be well open to the Department to avail such remedies as may be available to them under the law. After we have passed the above order, the learned Advocate appearing for the Department requested that the original certified copy of the impugned order passed by the learned Tribunal may be returned. The Department is directed to return the original certified copy of the impugned order to the learned Advocate on record for the appellant/department after retaining a photostat copy of the same. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sm