Home Case Index All Cases Customs Customs + SC Customs - 2014 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 233 - SC - CustomsMaintainability of appeal before Supreme court - question of law - Held that:- At the outset, the learned Solicitor General concedes that, although important questions of law do arise from the order of the Tribunal, particularly, in view of insertion of sub-section (11) in Section 28 of the Act, yet these appeals against the order of the Tribunal would not be maintainable, as the issues raised neither involve a question relating to rate of duty nor valuation of goods. He, therefore, prays that the revenue may be permitted to withdraw these appeals with liberty to file appeals before the High Court under Section 130 of the Act. He also prays that the High Court may be requested to deal with the appeals, without raising the question of limitation. Revenue allowed files appeals in the High Court within ten weeks from the date of receipt of a copy of this order, the High Court shall examine the appeals on merits.
|