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2014 (8) TMI 734 - HC - CustomsBenefit of exemption under nine Bills of Entry under Sl.No.227 of Notification No.23 of 1998-Cus. dated 02.06.1998 - Misdeclaration of goods - Held that:- Revenue having noticed that the issue involves rate of duty on the imported equipments by interpreting Notification No.23 of 1998-Cus. and has taken the matter to the Supreme Court as against the order of the Tribunal, ought not to have filed an appeal before this Court. Hence the proper course for the Revenue would be to file an appeal before the Supreme Court as against the order of the Tribunal, as the question involves rate of duty for the goods imported and whether it should be on the merit or on the benefit of notification as claimed - appeals filed by the Revenue as against the order of the Tribunal are pending before the Supreme Court, we are unable to proceed further in this matter except directing the Revenue to pursue the matter before the Apex Court, if they are so advised - Decided against Revenue.
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