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2014 (1) TMI 1786 - HC - CustomsValuation - whether there is no liability to pay customs duty on facilitation charges, demurrage charges, bank charges and survey fees incurred by the assessee while importing furnace oil to its factory premises? - Held that: - The dispute in question does not fall within the jurisdiction of the High Court u/s 130 of the Act - the appeal filed is not maintainable and the assessee has to approach the Apex Court u/s 130E of the Act - appeal dismissed - decided against appellant.
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