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2018 (9) TMI 1738 - BOMBAY HIGH COURTMaintainability of Appeal - Classification of imported goods - case of Revenue is that the issue of classification is the secondary issue and the primary issue is with regard to misdeclaration made by the Respondent - Held that:- If the classification as filed by the Respondent is accepted, there could be no question of mis-declaration. The primary issue to be decided, is appropriate classification of the imported goods and only thereafter the issue of mis-declaration may arise for consideration - it is the case that rate of duty issue and not within our jurisdiction under Section 130 of the Act. The remedy, if any, is to file an appeal before the Hon'ble Supreme Court from the impugned order dated 20th March, 2018. Appeal disposed off as not maintainable.
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