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2014 (9) TMI 184 - HC - Central ExciseClassification - rate of duty - Jurisdiction of high court - import of ‘worn clothing’ - 78 bales of Ladies Cotton Pant were found to be completely soaked and unfit for use. - restrictions in terms of Foreign Trade Policy the consignment - Held that:- The language of Section 130E is wide. Appeal to the Supreme Court lies not only from determination of duty or determination of valuation but determination of any question having relation to the rate of duty of customs or to the value of goods. Thus any decision which is in any way related to determination of any question having any relation to the rate of duty of customs or to the value of goods for the purpose of assessment is appealable before the Supreme Court and not the High Court. - appeal dismissed.
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