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2022 (2) TMI 263 - HC - CustomsValue of the goods for purpose of assessment - appellant had at the outset argued before the Tribunal has committed an error in accepting the valuation as suggested by the Department based only on the so called admission by one of the partners of the appellant firm - Section 130 of the Customs Act, 1962 - HELD THAT:- As per sub-section (1) of Section 130 of the Customs Act, 1962, an appeal lies to the High Court on substantial question of law from every order passed by the Appellate Tribunal except an order relating among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment. As per clause (b) of Section 130-E of the Act, an appeal shall lie to the Supreme Court against an order passed by the Appellate Tribunal which relates among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment. In terms of Sections 130 and 130-E of the Act, thus these appeals are not maintainable to the High Court - Appeal dismissed as not maintainable.
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