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2013 (1) TMI 619 - HC - CustomsMaintainability of WRIT Petition - Valuation - Under invoicing – Rejecting the invoice price - Under valuation of imported goods - Assessee engaged in the imported furniture business - Declaration filed by the exporters which shows different declared values in the country from where import made - Whether the petitioner was entitled for waiver of pre deposit of the entire amount of duty and penalty – Held that:- The remedy of appeal is provided under the Act which is evident from a reading of Section 130 itself, on a substantial question law. It is therefore clear that an efficacious remedy of appeal is guaranteed under the Act – In favour of revenue
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