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2018 (8) TMI 1900 - HC - CustomsMaintainability of appeal - appropriate forum - section 130 of Customs Act - Benefit of N/N. 21/2002 - import of Crude palm oil - HELD THAT:- An appeal, under Section 130 of the Customs Act, lies only if the High Court is satisfied that the case involves a substantial question of law - While a feeble attempt is made, by the Learned Counsel for the appellant, to submit that the carotenoid value would deplete over a period of time, this Court would not be justified in examining these disputed questions of fact, for it is only if a substantial question of law arises for consideration, can an appeal be entertained under Section 130 of the Customs Act. There are no no reason to interfere with the order passed by the Tribunal - appeal dismissed.
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