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2014 (12) TMI 310 - HC - CustomsMaintainability of appeal before High Court - Section 130 - Crude Palm Oil - whether the question is related to determination of rate of duty or valuation of goods - Held that:- the question involved is whether in the Crude Palm Oil content of carotenoid (as beta carotene) is less than 500 as contended on behalf of department or above 500 as contended on behalf of importer. Under the circumstances, as such it cannot be said that in the appeals any question arise in relation to the rate of duty of custom or to the value of the goods for the purpose of assessment. - Following the decision in the case of Anil Products Limited (2010 (2) TMI 662 - GUJARAT HIGH COURT) and Chandubhau Shiroya (2008 (10) TMI 93 - GUJARAT HIGH COURT), preliminary objection raised by the learned counsel appearing on behalf of the importer is hereby overruled and is held against the importer and in favour of revenue. - appeal is maintainable - Decided against assesee.
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