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2015 (3) TMI 902 - HC - CustomsMaintainability of appeal - Section 130 - Whether relaxation or exemption on the proper date for determination of the rate of duty is permissible when there is no provision under Section 15(1) of the Customs Act, 1962 or not - held that:- question that has to be determined in this appeal has a direct bearing in relation to the rate of Special Additional Duty on the goods imported and that there is a bar under Section 130(1) of the Customs Act - Tribunal in this case has come to the conclusion that in terms of Section 15(1) of the Customs Act, the rate of Special Additional Duty will not be payable by the assessee. That issue, we find, cannot be agitated before this Court in view of the specific provision under Section 130(1) of the Customs Act. Therefore, the objection of the learned counsel for the first respondent is sustained. - appeal is not maintainable - Following decision of Navin Chemicals Manufacturing & Trading Co. Ltd. - Vs-Collector of Customs [1993 (9) TMI 107 - SUPREME COURT OF INDIA] - Decided against Revenue.
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