In Brief
Motorola India Ltd. imported materials under a customs duty exemption notification for pager manufacturing on the condition that goods be used only for that purpose. After ceasing pager production, Motorola wrote off unused materials, triggering a customs demand for Rs 96+ lakhs. The dispute reached the Supreme Court on the question of whether the appeal should be heard by the High Court (Section 130) or Supreme Court (Section 130E). The Court held that appeals concerning breach of exemption notification conditions—where no question of duty rate, valuation, or classification arises—are inter-partes matters for High Court jurisdiction under Section 130, not Section 130E's restricted Supreme Court appeal. Section 130E applies only to questions of general public importance affecting multiple assessees or requiring constitutional interpretation. Appeal allowed; cases remitted to High Court.
The lawyer headnote and full judgment text are available to registered users.