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2013 (2) TMI 53 - HC - CustomsRefund of Custom Duty - Assessable value - Ship for breaking – Cost of freight and insurance - Rule 10 of Customs Valuation (Determination of Price of imported Goods) Rules, 2007 – Section 130E of the Customs Act – Issue relating to rate of duty or the value of the goods - Held that:- Following the decision in case of NAVIN CHEMICALS MFG. & TRADING CO. LTD. (1993 (9) TMI 107 - SUPREME COURT OF INDIA) that the Supreme Court had the occasion to interpret the expression 'the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment'. Therefore, appeal is dismissed only on the ground of maintainability without entering into the merits
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