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2011 (12) TMI 186 - HC - CustomsAppeal u/s 130E of Customs Act, 1962 - appeal relates to improper availment of export DEPB credit - Supreme Court remanded the matter to CEGAT for fresh hearing – Held that:- Whatever may be the ultimate object but the fundamental adjudication has to be made and has indeed been made by CEGAT on the valuation. Unless the valuation of the goods is arrived at the other relief in relation to rate of duty involved herein cannot be granted. We think that the instant appeal falls within subject as mentioned in Section 130E of the Customs Act, 1962. In view of the aforesaid reason we are not inclined to admit the appeal and we grant liberty to the appellant to approach the Hon'ble Apex Court for the appropriate remedy.
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