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2019 (7) TMI 779 - HC - CustomsMaintainability of appeal - valuation dispute between the parties - whether the imported goods can only be allowed to be imported duty free if the CIF value is declared to be ₹ 110/- or more or can be imported irrespective of the value declared by the importer both subject to assessment and payment of duty? HELD THAT:- This is clearly a valuation dispute between the parties - This Court has no jurisdiction over the matter. The appellants have proceeded bonafide in a Court not having jurisdiction which may be taken into account for the purpose of limitation under Section 14 of the Limitation Act.
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