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2019 (6) TMI 1164 - HC - CustomsJurisdiction - valuation of imported goods - It is submitted that in view of Section 130 of the Act, this Court would not have jurisdiction to entertain this appeal as the issues raised herein relate to valuation of imported goods for the purpose of assessment - HELD THAT:- It is evident from the SCN that before the Revenue could come to the conclusion that there has been a misdeclaration of value in terms of Section 111(m) of the Act, the valuation of the imported goods as declared in the bill of entry has to be redetermined in terms of Customs Valuation Rules, 2007. It is only on this redetermination of the valuation of imported goods which involves assessment of goods for the purposes of duty (which would include nil rate of duty) that the occasion to proceed further to allege that the valuation declared in the bill of entry did not correspond with the valuation of the imported goods - Thus, before Section 111(m) could be invoked, the exercise to be carried out by the Revenue would be to redetermine the value of the goods declared by the respondents in the bill of entry - Thus, Section 130 of the Act ousts the jurisdiction of this Court with regard to any order relating to amongst other things to determination of any question having relation to the rate of duty of the custom or to the valuation of goods for the purpose of assessment. Valuation of goods for the purpose of assessment - HELD THAT:- The provisions of Section 14 of the Act, which was relied upon by the appellant does not negate the prohibition of this Court exercising jurisdiction under Section 130 of the Act. The basis of the entire proceedings is redetermination of the valuation of the imported goods from that declared by the respondents and accepted by the Revenue. Thus, the correct valuation of the imported goods as declared in the bill of entry for the purpose of assessment is an issue that directly arising in this case. Appeal disposed of as not maintainable.
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