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2015 (11) TMI 1598 - HC - CustomsInvocation of Section 130 of the Customs Act, 1962 - the jurisdiction of the High Court in terms of Section 35G of the Central Excise Act - Held that: - The provision in Section 130(1) of the Customs Act, as it stood before Section 130 was omitted is in pari materia with Section 35G of the Central Excise Act. So much so, the ratio of decision in Rajan Beedi Company v. Commissioner of Central Excise [2015 (9) TMI 407 - KERALA HIGH COURT] applies clearly to the case in hand because the question raised in these appeals is as to whether the value of the goods determined by applying a particular value of equivalence between Hoppus Ton and Cubic Meter is acceptable or not. Hence, the appeals in hand relate to questions entirely referable to the valuation of the goods which is subjected to assessment proceedings. These appeals are, therefore, not maintainable - appeals are dismissed without prejudice to appeals in appropriate jurisdiction, in accordance with law
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