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2017 (7) TMI 122 - HC - CustomsMaintainability of petition - Section 130-E(b) of the Customs Act, 1962 - case of Revenue is that since, the issue, at hand, would effect the value of the goods, for the purpose of assessment, the Writ Petitioner ought to file an appeal before the Supreme Court - Held that: - Qua the issue, as to whether, the remand directions go beyond the scope of appeal, we can only say that, since, there is an appeal remedy available, this is an aspect, which can be agitated in the appeal, if any, filed by the Writ Petitioner. These are not matters, which go to the root of the jurisdiction of the Tribunal. The Tribunal, being an authority, which is empowered to deal with the issues, of both, fact and law, the error, if any, can be corrected by way of an appeal remedy. Appeal dismissed, being not maintainable.
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